Research On Optimization Of L Company's Comprehensive Budget Management

Comprehensive budget management is an enterprise management tool which is oriented by strategy and has the functions of planning,coordination,control,encouragement and evaluation.In recent years,the state's macroeconomic regulation and control of the real estate industry continues to increase,Nanjing,Suzhou,Hangzhou and other cities have introduced strict restriction policies and systems,the real estate business is facing a severe test.L companies want to gain a foothold in the competitive market,it is necessary to optimize and improve the enterprise budget management,improve enterprise management level,enhance the core competitiveness of enterprises.In this paper,the comprehensive budget management of real estate company in the actual application situation is researched,and the enterprise budget organization structure,budget process,budget execution,budget evaluation and other aspects are analyzed,to find out the existing problems and the reasons in enterprise comprehensive budget management Combining with the theory of value management,the reform plan of the existing budget management problems in L company is stated:firstly,reasonable strategy for the optimization of enterprise budget management background is given,and the control of capital and budget execution risk during the daily enterprise operation process is strengthened;Secondly,the budget management process centering on the budget management committee is established,and the budget management system by taking financial department as the core is optimized;Thirdly,the problems during the process of budget sheet preparation are studied,and the optimization scheme for the enterprise reform is proposed;fourthly,lacking of budget control problems in the process of budget implementation and control are studied from the perspective of approval,decomposition and adjustment;The fifth is that the method of financial indicators and non-financial indicators combined is optimized,for the problems existing in the evaluation system of L company.Finally,the conclusion through the research on the budget management of L company is derived,and the deficiencies in the research are find.