Study On Budget Management Mode Based On Different Product Lines Of Zibo FL Company

With the progress and development of science and technology, the enterprise management pattern is subtly influenced as well. Budget management, as one of the enterprise management methods, occupies more and more important status in the enterprise operation. If the enterprise does not choose the appropriate budget management mode based on its own situation, the management and development will not be promoted, but the survival of enterprises may be affected. Therefore, the enterprise need choose corresponding budget management mode according to its specific situation. This thesis is a study on budget management mode based on different product lines of Zibo FL company by using the methods of literature research and field investigation.First of all, this article concluded the enlightenment and reference based on the in-depth analysis and study on the budget management theory and the domestic and abroad typical cases. Secondly, according to the characteristics and current situation and problems of budget management of Zibo FL company’s different product lines, and further research and investigation on the different life cycle of the product line of the company, the author put forward the necessity that, within the company, the different budget management mode can be applied to the respective product line in different life cycle. Based on that, the author proposed the suitable budget management mode for different product lines of Zibo FL company. That is to say, It’s applicable to the budget management mode of Cost Control as the core for the On-glazed Colors in the market of maturity; and the budget management mode of Cash Flow as the core for Glazed Stains in the market of recession; and the budget management mode of Sales Forecast as the core for Lead Free Colors in the market of growth; and the budget management mode of the Combination from Capital Budget and Sales Forecast as the core for Glass Enamel in the market of the transition from startup to growth. Also this paper analyzed in detail the operations of budget management mode for each product line through the budget preparation, budget control and budget evaluation. In the end, the text proposed some guarantee measures to make sure the healthy operation of budget management mode for each product line for Zibo FL company.