Research On Overall Budget Management Optimization Of Company A

Because the environment has become increasingly fierce market competition,many enterprises hope to be able to find more advanced and more practical model of corporate governance,to help coordinate the enterprises to strengthen their internal management,reduce operating costs,improve the economic efficiency of enterprises,so that enterprises can better meet the needs of the market economy,which is a kind of comprehensive budget management good business management control method.Not only because of the comprehensive budget management is very important for the corporate governance,but also the strategic objectives of the company can get the support and guarantee of realizing the control ability,comprehensive on the company's resources at the same time,evaluation of the performance of the company can also be further implemented,so the budget indicators,the implementation of comprehensive budget management for the company's strategic goal significance it is very important,but in the actual operation process,there are many problems,because the activities of daily operation strategic target,comprehensive budget management is not only related to the enterprises,but also connected with the enterprise development,procurement,production,sales and other links,to the enterprise,the establishment of comprehensive budget but how important,effective implementation of the comprehensive budget management is more important,which requires enterprises should pay attention to the overall budget Management implementation,adjustment,assessment and motivation.Over the years for the study of comprehensive budget management,although the research on comprehensive budget management has entered a mature stage,the comprehensive budget management in the implementation of specific aspects of the example: in the budget goal setting,budgeting link,link budget,link budget adjustment and budget assessment link and other aspects has formed a comparatively the perfect theory system,but there are differences in the actual situation of the enterprise,in the actual use,inevitably due to the system and method is not scientific,leading to the development of the comprehensive budget management from the strategic target of the enterprise in the process of implementation.This paper takes A company as an example,by combining the basic theory of comprehensive budget management with the reality of A company.According to the research ideas of finding problems,analyzing problems and solving problems,first through the introduction and review of literatures on the opening,the concept and theory of comprehensive budget management are summarized,so that readers can understand the specific connotation and characteristics of comprehensive budget management,then take the A company as a case study,through the analysis of the comprehensive budget management overview of A company to find the shortcomings of the overall budget management,according to the comprehensive budget management in A enterprises in the implementation of the problem put forward the corresponding optimization countermeasures,mainly from the improvement of A enterprise comprehensive budget management goal setting principle and method for decomposition,earnestly implement,strengthen management control,budget adjustment mechanism to improve the budget appraisal process this perspective,and put forward for the A enterprise development specific solutions.As a reference for enterprises,comprehensive budget management has become a practical tool for the implementation of corporate strategy and the improvement of business performance,so as to maximize the value of enterprises.