The Research About Guangdong Esquel Texitle Company Comprehensive Budget Management

With the development of economy, enterprises are facing more intense competition, the management modes of enterprises are also gradually improved. Comprehensive budget management is a modern, system and scientific enterprise management system to reasonable planning of enterprise production activities in a period of time through scientific method, achieving the optimum allocation of resources for realizing the strategic target of enterprise. In our country, more and more western successful experience of management has been adopted by majority of large enterprises and gradually applied in practice which improved the enterprise’management level, enhanced enterprise competitive strength. However, the enterprise strategy is often ignored by the comprehensive budget management in practice, which inevitably focus on short-term benefits, ignore the long-term interests, pay attention to financial indicators and neglect the non-financial index phenomenon. This cause the budget target is difficult to meet the long-term development strategy of the enterprise, will not help to achieve the long-term goal of promoting enterprise.This paper discusses the comprehensive budget management related enterprise strategy, operation cost budget, balanced scorecard theory and its application. Through data analysis, chart analysis and other methods, based on the basis of GET company comprehensive budget management present situation, analyzed its existing questions and the reason of the budget management. The establishment of a comprehensive budget management system of strategy oriented was setup by introducing the activity-based cost budget management ideas and BSC budget management tool into the overall budget management to obtain an effective link between strategy and budget to a more perfect enterprise comprehensive budget management.This paper combines the author’s personnel practice with understanding of the actual participation in the budget management in the enterprises, expecting to have certain suggestion and reference to GET Company in the implementation of its comprehensive budget management.