The Application Of Comprehensive Budget Management In Small And Medium-sized Enterprises (SMEs)

With the deepening of the market economy system, enterprise’s development trend puts forward higher requirements on its management mode, the comprehensive budget management is in such a situation arises at the historic moment. It can help enterprises to optimize the allocation of resources, in order to enhance the risk resistance ability of the enterprise. At present, the comprehensive budget management has become an indispensable modern enterprise management mode. Small and medium-sized enterprise due to the limitation of their own development, the application of comprehensive budget management still exist obvious shortage. Based on HX company as an example, through the analysis of the characteristics of small and medium-sized enterprise budget management, put forward some countermeasures and thinking to perfect the budget management system of the small and medium-sized enterprise of our country.This article first briefly introduces the significance of comprehensive budget management, development and research status at home and abroad, and the characteristics of small and medium-sized enterprise comprehensive budget management in China are analyzed, and points out its existing problems. Secondly, this paper introduces the present situation of HX company the comprehensive budget management, from the budget preparation, approval, implementation, monitoring and assessment of five aspects, analyzes the comprehensive budget management problems that exist in the HX company. HX company budgeting range is more comprehensive, but as a result of the management system of factors, there are some problems in the budget for the construction of the organization, preparation methods of selection, budget, the improvement of the content, the implementation of the budget and budget performance evaluation etc. These problems have become the important reason which restricts the development of the HX company. Finally, according to the characteristics of the HX company the comprehensive budget management and the insufficiency, emphatically from the standard budget preparation, strengthening budget control and attaches great importance to the budget examination, etc, put forward the corresponding improvement measures and Suggestions.HX company has the typical features of small and medium-sized enterprises in our country, such as it needs to improve organization, insufficient recognition of establishment and implementation of the budget, the lack of effective budget performance evaluation mechanism. These features not only affect the function of comprehensive budget management, also restricts the further development of the enterprise. This paper hope through the analysis of HX enterprise comprehensive budget management, to all at the same stage of the small and medium-sized enterprises in our country some enlightenment and consider revising.