| As we all know,as an important internal management mode,comprehensive budget management has the advantages that other budget management modes do not have.Domestic enterprises begin to implement comprehensive budget management gradually,which can realize the effective allocation and overall arrangement of enterprise resources.However,the domestic comprehensive budget management started late,but the current budget management model is poor for a variety of reasons,such as the lack of comprehensive budget management personnel,comprehensive budget management evaluation mechanism is not sound,effective information system support is weak.Therefore,how to scientifically apply the comprehensive budget management to better serve the strategic objectives of enterprises has become an urgent problem for enterprises to solve.The initial cost expenditure of Dalian GY Company is relatively simple,and the business types are few.With the continuous and rapid growth of the company’s business,the simple cost budget has not matched the company’s development.If Dalian GY Company wants to gain competitive advantage in the fierce market competition,it must build a scientific and reasonable comprehensive budget management system.This is also an urgent problem for the management of the company.Therefore,in order to reduce the institutional transaction costs of Dalian GY Company,this paper,based on the comprehensive budget management theory and the current situation of the company’s comprehensive budget management,carries out innovative case studies to explore the problems of Dalian GY Company,mainly including the lack of a sound comprehensive budget organization and the lack of a comprehensive budget target determination process.Reasonable and comprehensive budget preparation ability is not high,the overall budget execution is poor and the overall budget control ability is not strong;in the overall budget management organization there is a lack of independent overall budget management organization and comprehensive budget management personnel support is insufficient;and in view of the problems formulated in line with the company’s economy Comprehensive budget management improvement measures to enhance the company’s overall budget management capabilities.Through the research on the comprehensive budget management of Dalian GY Company,it can not only help the company to improve the current comprehensive budget management system,but also provide a useful reference for other related enterprises to carry out the comprehensive budget management. |
