| As an efficient management method,comprehensive budget management has been used by many enterprises.It is becoming more and more important in enterprises.Comprehensive budget management includes planning,communication,incentive and control functions.Enterprises can reflect their strategic and operational objectives through data through a comprehensive budget,and quantify the strategic and operational objectives,which is also a link between the strategic and operational objectives.At the beginning of the world,the comprehensive budget management was adopted by Western enterprises,and achieved good results.Now the market competition is becoming increasingly fierce,simply carrying out the cost budget can not meet the needs of enterprise development.Therefore,more and more enterprises in China adopt the comprehensive budget management to improve their competitiveness.Comparing with the traditional budgeting method which only focuses on the financial budget,the comprehensive budget management emphasizes the participation of the whole staff,the whole process management and the overall reflection of the company.Comprehensive budget management emphasizes the role of strategy and requires the integration of strategy into the budget,which will contribute to the long-term development of enterprises.At the same time,the results of the implementation of the comprehensive budget management are directly related to the department’s performance coefficient.The traditional budget method does not link the budget with individual rewards and punishments.The optimized comprehensive budget regards the staff’s budget completion as the standard of performance salary and bonus,which greatly improves the enthusiasm of employees’ budget participation..In the current society where information wins,it is the general trend to improve the informatization construction of budget.Budget informatization can ensure the accuracy and security of budget data,and has a positive impact on budget control and feedback.This paper uses case study method to study,taking HTSZ Co.,Ltd.as the research object,analyzes the status and problems of the company in the overall budget.This paper first expounds the relevant content of comprehensive budget management,and then analyzes the actual situation of HTSZ Co.,Ltd.On this basis,it is concluded that the current comprehensive budget management of HTSZ Co.,Ltd.has some problems,such as low budget participation,budget slack and budget not linked with performance appraisal.To solve these problems,we should create a full participation budget management environment,improve the performance evaluation mechanism and assessment mechanism,and optimize the combination of budget and enterprise strategy.I hope this paper can improve the budget management of HTSZ Co.,Ltd. |
