Design And Application Of Master Budgeting System In An Enterprise

With the rapid development of social economy,new inventions and new mechanisms are constantly emerging.Only by establishing advanced management systems and scientific management concepts can enterprises continuously improve their own competitive strength and achieve their own sustainable development.Affected by the state’s macro-control policies,China’s manufacturing industry has developed rapidly,and its future development prospects are very broad,and its profitability has been continuously improved.However,there are various problems in the development process of the manufacturing industry.Compared with advanced foreign-funded enterprises,the overall level of Chinese manufacturing enterprises is relatively backward,the industrial structure is irrational,resource allocation is not scientific,and overcapacity is more serious.In order for China’s manufacturing industry to develop rapidly,it is necessary to break the current management model and management philosophy and establish a new enterprise management system in order to achieve sustainable development.According to the theoretical literature,the most effective measure to achieve corporate strategic goals and avoid risks is to implement effective overall budget management.Establishing a comprehensive and comprehensive budget management system can not only optimize the enterprise management resources,but also provide important financial information and decision support for decision makers,help enterprises improve management level,optimize resource allocation,control production and operation activities,and ultimately Achieve strategic goals.At present,the financial management mechanism of most of our manufacturing companies is a single-plan management model with financial indicators.This management model lacks process control and forms a state of weak control and weak binding on financial and business activities.To a certain extent,this management model has increased the management of corporate financial risk.In the process of manufacturing enterprise management,due to the intensification of market competition,the company’s businessdevelopment tends to be diversified and complicated,and management becomes more and more complex.The internal and external uncertain effects also present complex and diverse characteristics.The key factors of enterprise competition have been constantly changing in recent years,and the pressure of production and operation is increasing,which severely challenges the management ability of enterprises.An effective measure to improve the management capabilities of enterprises is budget management.Through budget management,it can improve the company’s financial and operational risk response capabilities,improve the company’s controllability,optimize resource allocation,and ensure the effective implementation of corporate strategic objectives.This paper takes Company A as the research object,comprehensively sorts and analyzes the general situation of the company’s budget management,and discusses the specific situation of the company from several aspects,and elaborates the whole process of budget preparation and implementation.This article is divided into five parts.The first part,the introduction,briefly introduces the background,significance,and research status of the paper at home and abroad.The second part is an overview of the theory of comprehensive budget management.The third part discusses the basic situation of Company A,analyzes the current situation and problems of the company’s overall budget management,and proposes a comprehensive budget management system based on the specific situation of Company A.The fourth part proposes specific safeguard measures for the comprehensive budget management system.The fifth part,the conclusion part of the article,the problems in the study of famous studies,the direction of future research.This paper studies the budget management of A company,and establishes a comprehensive budget management system based on the characteristics of A company.Perfect comprehensive budget management system can improve the level of budget management of A company.Appropriate budget preparation method can enhance the value of budget.Budget adjustment mechanism escorts the implementation control and assessment.Comprehensive budget management needs the participation of all staff.It is hoped that this study can provide some reference for the construction and improvement of the overall budget management of the same type of manufacturing enterprises.