| Comprehensive budget management is a series of management activities,such as control,analysis and appraisal of budget execution process and results,in order to achieve strategic objectives and business objectives.Through the implementation of a comprehensive budget,it can help enterprises to implement strategic planning,reduce costs and expenses,optimize the allocation of resources,improve management and enhance the competitiveness of enterprises.Comprehensive budget management was introduced into our country in the 1990 s and is now widely used in large state-owned enterprises.This article chooses D Company as the research object,D Company is a strategic emerging industry enterprise,after years of development,has entered the industrialization period which is mainly based on production and sales.In the process that the enterprise's strategic goal is changed from R & D to commercial promotion,The strategic transformation of the business needs,the implementation of a comprehensive budget management has become China's new energy automotive industry's main business.This article first elaborated the basic theory of total budget management and the development of the system of comprehensive budget management in our country.Secondly,the author summarizes the implementation process of company D's comprehensive budget management and analyzes the implementation effect of company D's comprehensive budget management.The analysis shows that through the implementation of a comprehensive budget management,D Company has promoted the strategic management in management,promoted the integration of wealth and finance,improved the operational efficiency,strengthened the management and control ability,optimized the allocation of resources and strengthened the cohesion;and increased the financial assets Operating efficiencies drove profit growth,strengthened cash flow control,strengthened debt financing management and improved growth capacity.The management level and economic benefits have been significantly improved.Finally,suggestions are put forward to improve the deficiencies in the process of implementation,such as unifying basic accounting,strengthening budget audit and control,improving examination and incentive mechanism,enhancing informatization level and deepening bi-directional driving of comprehensive budget and industry and financial integration.Hope to improve the efficiency of D company's future business operations have some benefits for the implementation of similar enterprises to provide a comprehensive budget management experience. |
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