Design And Implement On The Comprehensive Budget Management Of TT Company

Budget management is regarded as a method in the accounting for management,its function grows from initial planning, coordinating production to present operatingmechanism of carrying out enterprise’s strategic principles of a kind of synthesis withthe function of controlling, encouraging, appraising etc., thus in the key position ofthe control system of business administration. Since the financial crisis broke out, theiron and steel enterprise has faced the difficult period of the expensive, low price,especially the financial crisis is under the background unwilling to dissipate, overallbudget management is that enterprise realizes lowering cost and benefit enlarging, itis in charge of accusing of strengthening the inside, help enterprises to see through thedifficulty important method.On the basis of consulting the domestic and international research document,there is an overall understanding to the development course, theoretical foundation,research front of overall budget management in the thesis. The way to adoptquestionnaire investigation, understand the whole situation of TT Company in depth,find out the weak link that TT Company pursues overall budget management,combine relevant theories and enterprise’s reality, propose improving thecountermeasure. Collect the management data in recent years of TT Company, inorder to offer the basis to analyze that confirms enterprise’s overall strategy, annualbusiness plan, and budget drafting for2012.This thesis is divided into five chapters from the structure, At first, The thesisbegins with the selecting background and the significance of theory and construct ofwriting, and probe into basic theories such as the meaning and the function of budgetmanagement, the contents of budget management and organizing system, budgetdrafting method and management mode, budget enforcement and controlling andbudget assessment, encouragement of the budget, etc.. After that, it is analyzed thatthe iron and steel enterprise of our country implements the current situation of overallbudget management through exploration in implementing the informationconstruction of the overall budget management in recent years. Design for the overallbudget management is a focal point of a full text, mainly direct against the weak link of TT Company’s budget management to put forward the idea of improving TTCompany budgets for overall the management system, such as constructing theorganizing system of overall budget management, choose the reasonable budgetmanagement mode, adopt the budget management procedure that is combinedbetween the higher and lower levels, use the scientific budget preparing method,pursue the responsibility budget, control the course of budget enforcement, improvethe budget to control the system effectively, strengthen the budget and examine themechanism of assessing. Work out TT Company’s2012budget on this basis, andpropose the information-based platform of overall budget management is theguarantee of implementing overall budget management for TT Company in the end ofthesis.