Research On CA's Overall Budget Management Optimization

After nearly a hundred years of development,western countries have fully implemented the budget management method in enterprise management.This concept successfully resolved the contradiction arising from the separation of management rights and ownership,combined with the principle of balanced scorecards,successfully achieved the company's strategic objectives..Comprehensive budget management is a comprehensive enterprise management tool that provides scientific methods and means for the development of modern enterprises.Under the guidance of strategic objectives,comprehensive budget management will systematically analyze the internal business activities and financial analysis results through the four dimensions of finance,business processes,customers,learning and growth.Combining a variety of comprehensive budget preparation methods,optimize resource allocation,and finally achieve a systematic management concept of corporate strategic goals.The company's balanced scorecard further translates the goals of the company's strategy into indicators,indicator values,and measures.This bridges the link between corporate strategy and budget.With the rapid development of social economy,people's material culture and spiritual culture are increasingly demanding,and automobiles have become an indispensable means of transportation for people to travel daily.The development of the automobile industry has also become a hot topic.The automobile industry is a pillar industry of the national economy.In the automotive industry,the automobile manufacturing industry is an important branch,which leads the direction of the automotive industry.Since the twentieth century,foreign automakers have been entering the country and using various means to seize the Chinese market,threatening the operating conditions of domestic automakers.Managers have also adopted strategies to respond.Take CA Automotive Co.,Ltd.as an example.First,start with research background and significance,research status,research ideas,innovations,and inadequacies.Second,use principal-agent theory,incentive theory,control theory,comprehensive budget management principles,and corporate strategy.Principles and Balanced Scorecard Principles are based on,again,the company's natural conditions,business conditions,overall budget management organizational structure,work procedures and implementation of optimization research,and then,in-depth study of the overall budget management method in the course of the operation of the enterprise The problems,including the lack of effective support for the budget of the strategy,the inability of the budget responsibilities to be put in place,the budget preparation results to be inconsistent with the actual situation of the company,the inability to timely correct the budget error,and the fact that the budget does not provide an incentive,etc.,apply the theoretical system of comprehensive budget management and integrate the current society.Some economic policies of the macro environment analyze the actual operation procedures of the company's budget management from the four dimensions of the Balanced Scorecard's finance,internal business processes,customers,learning and growth,and finally,explore the targeted solutions.,including promotion Coordination of objectives and strategic objectives,improvement of budget management committees,optimization of company's overall budget management methods,strengthening of corporate budget implementation supervision,establishment of a new system of comprehensive budget management system assessment,helping CA company to solve practical difficulties and assisting the company in completing the group's Long-term strategic goals.It is hoped that through the analysis of the company's actual management and overall budget management,the use of comprehensive budget management in the actual management of the automobile manufacturing industry will be effectively promoted,which will provide reference for China's enterprise management methods.