Comprehensive budget management is one of the important components of the modern enterprise management system,which is a systematic enterprise management work.The enterprise can play a very important role in the improvement of management efficiency,the reasonable arrangement of resources allocation,the reduction of the cost and the improvement of the management decision-making level.With the development of market economy in China,many domestic large and medium-sized enterprises begin to pay attention to and implement comprehensive budget management,but compared with western enterprises,China enterprise comprehensive budget management practice effect is not ideal,especially small and medium enterprises cross-border electricity suppliers.Based on the combination of theoretical research and practical analysis,the author puts forward the concrete implementation plan for the comprehensive budget management of M enterprise before,during and afterwards.in the matter,after the improvement scheme was proposed.Including the improvement of the objectives and methods of comprehensive budget management;improve the preparation and control the implementation of the comprehensive budget management of comprehensive budget management;incentive evaluation improved.Further,the author and the child is father of the man from the macro level,industry level,cross-border electricity supplier industry of small and medium-sized enterprises belong to the micro level enterprises put forward a comprehensive M budget management advice.The author hopes to improve the scheme mentioned in this paper can be effectively applied to the actual work of M enterprises,also hope to be able to a certain reference to other small and medium-sized cross-border electricity business enterprise. |