Research On Comprehensive Budget Preparation And Implementation Of JV Group

In the modern enterprise management, comprehensive budget management is to optimize the allocation of resources, improve enterprise profitability, guide the enterprise daily production and operation of enterprises management tool and means, in the course of accomplishing the strategic goal of the enterprise plays an irreplaceable belt, for the development of enterprises has important significance. Comprehensive budget management as an important and effective, rigorous, standardized enterprise management tool, which can accurately seize the market trends, to enhance the ability of the enterprise management, improve enterprise risk resisting ability, enhance the overall competitiveness of the enterprises. Comprehensive budget management has been used by more and more enterprise managers for enterprise management, and can be used to realize the reasonable and effective allocation of enterprise resources. Comprehensive budget management can through guidance and control economic activities, make the enterprise management to achieve the desired objectives; can achieve the coordination between the various departments within the enterprise; at the same time as the standard of performance evaluation.For groups of companies, simple cost budget has been unable to meet the needs of enterprise development, some enterprises began to gradually transition to the overall budget management, to the enterprise for operating budget, financial budget, capital budget, and financial budget, but in the enterprise comprehensive budget management implementation at the beginning of the period, due to insufficient understanding of the related theory of comprehensive budget management, management personnel often on the implementation of the comprehensive budget management confused, in at the beginning of the implementation of the process of comprehensive budget management will appear a series of problems. Although comprehensive budget management is seen as an important, effective and rigorous, standardized management system, in the modern manufacturing enterprises has been vigorously pursued, but some enterprise comprehensive budget management performance did not reach the expected effect, and how to put the comprehensive budget management of the, is the manufacturing enterprises need to seriously consider and solve the problem. JV group as a state-owned manufacturing enterprises, the comprehensive budget management has more in-depth understanding and research, to solve the problems existing in the comprehensive budget preparation and execution, promote enterprise management to keep up with the needs of enterprise development.The main parts of the comprehensive budget management are: the method of budget preparation, the budget preparation, the budget execution and the examination. The research method of this paper uses case studies, selection of JV group as the study object. Firstly, this paper briefly introduces the essence and the relevant theory of the comprehensive budget management, and summarizes the literature of the budget management. Secondly, on the foundation of the theory of description and the literature review, the status quo of the JV group case study of comprehensive budget management and execution were analyzed in detail. Based on the current situation analysis, this paper summarizes the JV group comprehensive budget management in budget preparation and execution in the presence of problems, and the causes were analyzed. For these reasons, the improvement method and concrete measure of the comprehensive budget management of the JV group are presented. Finally, this paper summarizes the implementation of comprehensive budget management experience of JV group.