The Research On Comprehensive Budget Management In Company

Comprehensive budget management is an important management tools and methods in the internal management of the enterprise. It is not only conducive to achieving corporate strategic goals and business objectives, but also to improving communications among the various functions of corporate and to controlling daily business activities. Among them, the overall budget management tasks include determining budget goals, budgeting, budget analysis, budget control, adjust multiple aspects of the budget, the budget appraisal and so on.In China, the use of the overall budget management in the enterprise has not yet widespread as the Western countries, however, with the continuous development and improvement of the China’s socialist market economy, company pay the more and more attention to the comprehensive budget management and the most of the enterprises have used it as an important management tool. In the process of comprehensive budget management, some enterprises have achieved great success, but some companies have not achieved significant results. How to form a theory of comprehensive budget management and a system of budget management to improve the management level of the enterprise is a problem worthy of our attention. Via summarizing the results of basic research by many scholars and business practice, This paper analyzes the current situation and problems of China’s overall budget management. In connection with the problems of the overall budget management, this paper also has proposed improving measures. Finally, the paper make the combination of theory and practice via the case study on comprehensive budget management of automobile Co., Ltd of Ying Shi Tong.