The Study Of The Improvement Of The Budget Management In Car Firm F

Business Budget refers to a kind of forecast in the financial aspects for the enterprises in the production and business activities in the financial aspects in a certain period of time.In the modern enterprise,budget management play a role of management control,performance evaluation,encourage and excitation and many other aspects.In recent years,automobile enterprises are facing the same crisis,which are the increasing costs and the dropping profit rate.In those enterprises,though the budget management to improve the core competitiveness of enterprises has become particularly important.However,at present,the budget management of automobile enterprises in China is still in the stage of extensive management.For example,in car film F Company there are lots of problems such as lots of manual operation by budget request;The budget approval process is too long to have a real control;the budget completion rate is not as a performance assessment for departments or individual;the budget results cannot be compared with the results of historical data;It lacks of communication between different departments and the budget management software for each department are not compatible with each other and so on.The reasons for those problems are: firstly the budge strategy consciousness has not formed in the level of company.Secondly in the level of department it is lack of budget management process.Thirdly,the standardization in the application,apply and assess has not realized.Finally,it lack of historical data association in the information system.The result is a waste of large budget reserves,which reduce the core competitiveness of enterprises.This paper has a deep research on budget management theory,analyzes the important significance of enterprise strategy and budget strategy,and studies the related theories of management information system(MIS).Aiming at the phenomenon and the reason by budget management in F Company,this Paper has proposed some improvement programs.First of all,it puts forward the budget management strategy.Secondly,it helps the standardization.Thirdly,it puts forward the assessment indicators and designs the incentive scheme.Finally,it designs and builds a new budget management information system.Based on the implementation of the above measures to improve budget management,this paper has a predictive analysis to the effect of F Company,makes a summary of all the improvement measures and puts forward to the industry standard,flexible management and interactive MIS for the future.