The Optimization Of Comprehensive Budget Management Scheme Of Jin Liquor Industry

Jin Tai Wine is a famous liquor production enterprises in henan province, developing rapidly in recent more than10years, which has excellent performance, but the management level needs to be further promoted. The enterprise budget management was implemented in2012, because of the lack of assessment of the situation and problems that may be encountered in the implementation process in the budget establishment, some problems have been exposed, such as, establish the budget basis conditions, budget budget responsibility division, network system construction, the process of establishment process design, budget control system design, budget evaluation system design, which weakened the budget in the role of management, so Jin Tai wine began to optimize the whole comprehensive budget based on the2012budget in the early2013.In the basic conditions:set up special organizations; be clear about the time and program of budget optimization scheme; selected comprehensive budgeting method which emphasis on the sales budget; determine the content of the framework of comprehensive budget management optimization, etc. In the optimization project: Optimizes the sales budget from the perspective of managers to market changes, customer demand, the industrial structure etc; In accordance with the budget requirements of "producing according to sales", at the same time, it also meet the production of sales forecast, and optimize the production and inventory of budgeting considering the enterprise at the beginning and ending inventory levels; Optimize the cost and expense budgeting based on the principle of control cost; Using reduce the cost of capital as the standard to optimize the capital budget budgeting; Under the precondition of improve cash utilization to optimize the cash flow statement; Based on the balance of the interests of all parties to optimize the financial statements prepared.Due to the scheme implementation is the key to success or failure of the comprehensive budget management scheme, so what Jin Tai Wine shoud do when performing the new budget plan carry out are as following:implement comprehensive budget management index step by step; continuously strengthen control means and methods of the comprehensive budget management; pay close attention to information feedback from the comprehensive budget management; follow-up evaluation and improvement the comprehensive budget management all the process, in order to comprehensive budget management achieve better service for the enterprise management goals.According to the forecast of management layer, Jin Tai Wine will basically realize the modernization of management, refinement, institutionalization and standardization after unified implementation comprehensive budget management optimization scheme and the information management system in2014, and this will further boost the economic benefit. At the same time, the comprehensive optimization of Jin Tai Wine budget management can private enterprise stable and healthy development, provide some reference to be more refined and standardized management, which has strong practical significance.