The Research On The Improvement Of Company's Comprehensive Budget Management

This paper mainly focuses on ZF Company-an automobile manufacturing company in China.At present,the core competitiveness of domestic automobile manufacturing industry is generally weak and our independent brands lack innovation.Under this background,enterprises should pay close attention to internal control,as a way of internal control,comprehensive budget management embodies the essential requirements of it and has a far-reaching impact on improving the core competitiveness of enterprises.On the basis of consulting literature and organizing personal interviews,this paper designs a questionnaire of "Investigation on the Status of ZF Company's Comprehensive Budget Management" and carries out a questionnaire survey on the whole company using PPS sampling method so as to know the basic situation of ZF Company's implementation of comprehensive budget management from the aspects of status implementation,employee training,company system,budgeting,responsibility implementation and performance appraisal.After the above research of ZF Company,this paper analyzes the current situation of its comprehensive budget management,and points out a series of problems existing in ZF Company,such as the lack of understanding of comprehensive budget management,the weak effect of comprehensive budget management system,the frequent occurrence of budgeting slackness,the weak implementation of comprehensive budget management,the lack of reasonable motivation for comprehensive budget management and so on.After further analysis,this paper concludes that the above problems are caused by the company's lack of relevant training,unsound organizational system,excessive centralization of power,unfulfillment of responsibility and imperfect evaluation mechanism.In the end,according to the problems existing in ZF Company,this paper puts forward some improvement countermeasures like diversify training methods,perfect organization system,improve budgetary slack,implement management responsibility and optimize evaluation mechanism.