Comprehensive Budget Management In ZJ Limited

It has been a hundred years of history since comprehensive budget management developed.It is a theory of enterprise management methods that are relatively independent and perfect,which implemented by many enterprises,what’s more,is the management mode which many competitive enterprises adopted at this present.With the market-oriented reform of state-owned enterprises,although the exploration of the comprehensive budget management has been continuously carried out by the large state-owned enterprises,but the establishment of the whole system and the idea is not completely standardized.For large state-owned enterprises ills,such as cost control idea is not strong,serious waste,enterprise’s employers lack of profit oriented thinking,comprehensive budget management provides a good choice.Practice has proved that the comprehensive budget is an important management tool for enterprises,has a very important significance to construct the system,construct of value orientation & establish the core competitiveness.This paper starts from the comprehensive budget theory,first introduced the development process of comprehensive budget at home and abroad,next reviewed reference documentation systematically,then deep dive the comprehensive budget management situation status & implementation in ZJ Limited central enterprises.Take the “pain points” in corporation implementation process as the main line,fully analysis the root causes of the unefficient implementation of comprehensive budget management in ZJ Limited.After that,based on the “pain points”,made detail description of the improvement steps towards overall budget target,budget system,budget process,implementation and evaluation mechanism of the group,as well as the improved results and the inspiration,to help other companies learn and follow.Finally,refers to the problems still exist in the stage of budget management and give constructive suggestions,help to improve the group’s operating efficiency and management level,also help enterprises to achieve strategic objectives.