Study On Enterprise Operating Decision-Making Based On The Overall Budget Control System

Budget control system is an important part of enterprise management control system, the main line of the modern enterprise financial control system,it plays an indispensable role in the modern enterprise financial management. enterprise budget control system in practice operation many of the problems and deficiencies need to be further studied and improved. In view of the manufacturing industry in an important position in China’s economic development as well as the typical Italian manufacturing enterprise budget control system. In this paper, the background of manufacturing enterprises a comprehensive analysis of the budget control system exists, and a corresponding improvement research.This paper first discusses the principle of the enterprise budget control system, mainly enterprise.The operator to control the composition and function of the system,and manufacturing enterprise budget control system characteristics, and its effective operation Line of environmental conditions, set forth to provide the framework for the manufacture of the budget control system improvements research ideas. Then analyzed the budgetary control system Causes the operating environment of the article focuses on the manufacturing enterprise budget control system in the control mechanism, in the presence of some of the major problems in the implementation process, the budget control system of the existing manufacturing enterprises in the new situation unsuitability research to identify the manufacturing enterprise budget control system the formation of the specific reasons for the problems and issues, evaluation system, incentive mechanism to address these issues, a comprehensive improvement program in accordance with the characteristics of the manufacturing.Finally,study business decision-making on the basis of the improved overall budget control system, a detailed analysis from the four aspects of sales activities, production activities, material procurement activities and investment activities, respectively.Mainly uses the analytic hierarchy process, the amount of principal and interest, matrices and sensitivity analysis for analysis of enterprise sales decisions,production decisions, material procurement decision-making and investment decisions.