Research On The Y Company's Overall Budget "Three-Dimensional" Control System

In 2011 the state made 167 document "on the further deepening of the central company comprehensive budget management work of the notice" issued, the comprehensive budget management by more and more enterprises are applied to the practical management process,through the use of and exploration for several years. Y began the implementation of a comprehensive budget management since 2012, the company resources to get the system planning, in the company under a unified planning, Y company to realize the effective control of resources, but has not yet completed the integration of the company management system,the company has yet to be all available resources into the comprehensive budget management.Therefore, improve the comprehensive budget management system, effective adjustment and configuration of Y company internal resources, so as to enhance the comprehensive competitiveness of enterprises, is the main work of the overall budget management of Y company.In this thesis the comprehensive budget management theory, and the analysis of the existing in the comprehensive budget management status of Y company based on the problems,aiming at the main body, the comprehensive budget management in Y company the content and process problems and issues in-depth analysis. In the management of the main aspects,found responsibilities unclear, comprehensive budget management mechanism is not perfect;the management content, found that the forecast system to the current profit oriented lead managers to focus only on short-term benefits and ignore the long-term development of the enterprise; in the management process, found that the current budget preparation method of historical data in the adjustment in proportion as next year's budget, method is not reasonable,is not conducive to the implementation and assessment.In view of this problem, the main body of the existing budget, reconstruction and optimization of content and process, process specification is obtained, the detailed content of the comprehensive budget "three-dimensional" control system, enhance the comprehensivebudget management of enterprise, has the certain practical significance to optimize the overall budget management of company Y research conclusion, but also has a certain significance to perfect the comprehensive budget management of other enterprises.