Research On The Comprehesive Budget Management Of Q Company

With the continuous development of market economy,the number of enterprises in China is increasing,the scale is getting bigger and the competition is more and more intense.In order to improve the competitiveness of enterprises and the ability to deal with risks,companies need to start from the internal management to improve the management level,strengthen internal control.Comprehensive budget management as a scientific management method,for improving the management level and management efficiency is essential.State-owned enterprises as a representative of China's low efficiency of enterprise management,its reform is the inevitable result of market development.In order to change the status quo and improve its competitiveness,most of our state-owned enterprises have implemented a comprehensive budget management.Practice has proved that the implementation of a comprehensive budget management can effectively save the cost of enterprises to improve their management level.However,there are still many problems in the process of comprehensive budget management.In this paper,the case study method is used to select the state enterprise Q company as the case study object,and the present situation of the comprehensive budget management is studied deeply,and it is found that it has a budget goal in the process of implementing the comprehensive budget management,The implementation of the budget is not enough,the budget analysis is not deep and the budget assessment of the form and other issues.In view of these problems,this paper puts forward the corresponding optimization suggestions,including improving the budget index system,applying the advanced budget method,intensifying the budget execution,improving the professionalism of the budget analysis and improving the enterprise evaluation and reward and punishment mechanism to improve the Q company The existing comprehensive budget management system,and then for other enterprises to implement a comprehensive budget management to provide some reference.