Research On Comprehensive Budget Management Based On Variable Cost

Comprehensive budget management is a management tool that widely used in l arge and medium-sized enterprises in the developed districts. is refers to a manage ment operation mechanism which is in order to realize enterprise established strateg y, uses the quantitative input-output method, scientific and reasonable configuration enterprise people, money and material resources, both plan, control, evaluation, and other functions. Implementation of comprehensive budget management is of great i mportance to promote large-scale enterprise development strategy, improve the effici ency of enterprise resource use and control the business risk. In recent years, with China’s rapid economic development, large enterprises how to combine the actual si tuation with comprehensive budget management and play to the advantage of the m ethod has attracted more attention from domestic academic circles and business. Thi s paper discusses the total budget management in the cement industry research, na mely how to improve the comprehensive budget management to accord with the tra ditional industrial enterprises.Thesis is divided into six chapters, the first chapter is introduction, introduced the selected topic background significance, research status at home and abroad, the thesis framework and the main methods of research; The second chapter expounds t he basic theory of comprehensive budget management, including the concept, charac teristics, functions and the preparation, implementation, evaluation system; The third chapter introduces the concept of variable cost method and the difference to the f ull cost method; The fourth chapter the JD cement company’s basic situation and c haracteristics of the cement industry, and expounds the present situation of the com pany to carry out the comprehensive budget management; The fifth chapter puts for ward the JD cement company comprehensive budget management optimization desig n, mainly from the strategic budget and make full use of the variable cost advanta ge to make the budget plan, implement and control plan, evaluation. The sixth cha pter is mainly to summarize the view statements, adaptability and put forward the r esearch plan and other considerations.