Research On The Comprehensive Budget Management Of Y Company

In the operation and management of enterprises and the control of evaluation,comprehensive budget management has become a new type of budget management work on the world stage,and it is important both for the normal operation of enterprises and the realization of strategic objectives..Compared with the western countries,our country started late,it took ten years or more to implement it,in a long period of time,the concept of " plan" and " budget" were confused.With China's reform and opening up,some large enterprises in China began to have initial contact with the budget management,and gradually integrate the budget management into the daily management of enterprises,and began to learn western countries,and try to compile the budget management work.However,the term " budget" has entered our country for a short period of time,the lack of experience has become an obstacle,there are still some aspects of the budget management system misunderstanding,if this problem is not resolved in time,improving the level of business management will become impossible.Due to the new changes in the world market economy,they are destined to be eliminated by the new changes in the market.Only by continuously updating the ideas of the company's leaders,the company's strategic goals,and the specific tasks of the companies,can the company's overall budget be realized.The main ideas of this article are based on the contents of the overall budget,the control of the overall budget,and the evaluation of the overall budget,Firstly,the research background and significance of comprehensive budget management were introduced.Through summarizing and collating the domestic and a lot of foreign literature,the development of budget management was clarified,emphasizing that the company's overall budget management must be combined with the development of strategic objectives and the introduction of non-financial indicators.A single financial indicator cannot explain the specific role of budget management and the scope is too narrow.Secondly,in the comprehensive budget management of the western research results on the application and summary,from a theoretical point of view to clarify the whole process of the budget system,followed by the introduction of Y company,as a typical case to illustrate.Based on the current budget system of Y Company,the problems and deficiencies were put forward,and reforms and suggestions were made.The intensification of the non-financial indicators of the Balanced Scorecard was emphasized.The overall budget effect was emphasized and the diversified systems were combined to illustrate.To find out the inadequacies of Y company's overall budget,establish a complete Y company's organizational structure,management objectives,risk control,budget assessment mechanism content,and provide reference for other large enterprises in China.