Application Research Of A Company's Comprehensive Budget Management

comprehensive budget,such as allocating resources,advance control and performance evaluation,has been recognize and use by more and more enterprises,as the Socio-economic of our country developed rapidly and the capital market has become increasingly perfect,In recent years.Strategic management are One of the main contents of modern enterprise management,it determines the survival and development issues of enterprises.traditional approach of the overall budget management,which not only impede the long-term development of enterprises,but also produce a variety of contradictions and conflicts.Since the Balanced Scorecard was proposed by Kaplan and NORTON.The comprehensive budget management has become an important tool of modern enterprise strategic management.The enterprise A is a group of emerging private enterprises,which has no choice but the full implementation of the budget management,because of external capital market and the demand of the internal management.At first the paper discussed the overall budget and all kinds of budget theories,then researched the feasibility,adaptability on implementing overall budget of enterprise A,and the guidance of relating theories on budget management by discussion and comparison,at last the mature overall budget management experience was used by enterprise A.Through analysis the comprehensive budget of enterprise A.we found it had some problems and deficiency,and these problems had already affected the use of the overall budget.Also induction of budget law and the balanced scorecard,were used to solve some problems encountered in the process of using comprehensive budget,such as budget setting and adjustment,budget analysis,budget indicator setting and forecast etc,in order to achieve the budget target that it can really guide enterprises,the budget and strategic objectives is combined further.In order to achieve the budget target that it can really guide enterprises,this article uses the means of budget targets,the divided stage to strengthen its feasibility.In addition,this article internal budget management also be extended to external companies,in which budget management was used in suppliers,and to strength the budget implementation further,Above measures and means not only can provides more security to achieve the budget goal,but also provides the appropriate reference for future researchers.