Research On Comprehensive Budget Management Of TB Beer Company

Marine With the continuous growth of China's GDP in recent years and the continuous improvement of the national income level,the Chinese beer industry has also ushered in an explosive development.In 2013,the output reached the peak of 5061 million liters in history.Next,in 2014 and 2015,the growth of beer output in China began to shift from positive to negative,and the volume of production and sales began to decline.In 2016,the growth rate of beer decreased by 0.1%,and the decline narrowed.The beer industry also entered the adjustment period of industry.Overall,China's beer industry after the large-scale mergers and acquisitions,has entered the stage of strategic stalemate,2015 occupy my beer market share four are Huarun,TB beer company(the TB beer company is referred to as TB company),Budweiser and snow InBev Yanjing Beer,four largest beer market share reached 68.95%,an increase of 15.06 percentage points compared with 53.89%in 2008.An increase of 1.37 percentage points compared with 67.58%in 2014,and Carlsberg share in the domestic market in 2015,China's beer industry's top five beer companies market share of 73.95%,industry concentration increase slowed down.The industry is in the oligopoly competition pattern.China's beer industry started late and the management concept is relatively backward.If domestic beer enterprises want to stand out in the situation of oligopoly competition,we must establish and perfect the modern enterprise system.And the overall budget management system is the most important part of the modern enterprise system.The establishment of a relatively complete comprehensive budget management system enables enterprises to allocate resources more rationally,save costs,reduce wastage,improve enterprise management level,and enhance business efficiency,so as to enhance the core competitiveness of enterprises.On the basis of analyzing the domestic and foreign environment of the beer enterprises in China,this paper expounds the comprehensive budget management method,system and process.The use of case studies,historical analysis,comparative analysis and normative analysis,starting from the analysis on current situation of overall budget management in TB Brewery,one of the problems,from the budget management experience of advanced enterprises at home and abroad,puts forward solutions and countermeasures,improve the comprehensive budget management system to promote the application of TB Brewery.The comprehensive budget management theory and practice.Through the construction and improvement of the comprehensive budget management system of enterprise,make the comprehensive budget management role to play in TB Brewery,effectively improve the overall budget management of the business activities of planning,coordination,control,evaluation and incentive effect,TB Brewery can promote the health steady development in the international competitive environment.Thus the conclusion of the necessity and importance of implementing the comprehensive budget management is obtained,and the reference for the development of other domestic beer enterprises is also provided.