Research On Optimization Of YL Company's Comprehensive Budget Management System

In the past forty years since reform and opening up,China's economic construction has attracted worldwide attention.Private enterprises as an important part of China's economic development can not be ignored,has been rapid and steady growth,the management level of enterprises has been constantly improved,all walks of life has produced a large number of leading enterprises with international influence.As a systematic management method and internal control tool,comprehensive budget management is not only the "way" of enterprise strategy,but also the "technique" of enterprise management.It links enterprise development strategy and management process in two directions,and has been widely used and popularized.It has been valued by many entrepreneurs and has become the promotion of enterprise management upgrading.Effective starting point.However,in the process of implementing comprehensive budget management in many enterprises,there are many problems,such as disjointed with enterprise strategy,imperfect organizational structure,inadequate implementation and control links,imperfect evaluation and incentive system,etc.,which make the comprehensive budget management can not play its due control effect.Therefore,it is necessary to study the comprehensive budget management system of private enterprises and provide some reference for similar manufacturing enterprises.In this paper,YL Corporation,one of the most outstanding companies in the field of metal forming equipment manufacturing in China,is selected.Based on abundant theoretical research,the optimization of the comprehensive budget management system of YL Corporation is put forward by combing and analyzing the current situation and problems of the comprehensive budget management system of the case enterprises.Suggestions.As a mass customization discrete manufacturing enterprise,YL company,as a large-scale customization discrete manufacturing enterprise,has a long production process and many management factors.It has studied the optimization of its comprehensive budget management system,which is conducive to improving the scientificity of enterprise management.This paper consists of six chapters:The first chapter is the introduction,which explains the background and significance of this study,research content and ideas,and summarizes the relevant literature at home and abroad,and determines the research methods and technical lines of this paper.The second chapter puts forward the relevant concepts of comprehensive budget management,and expounds the theoretical basis of the study.The third chapter introduces the historical evolution of the case company,enterprise culture,information construction,focusing on the current operation of the comprehensive budget management system.The fourth chapter points out the existing problems of the case company's comprehensive budget management system,and analyzes the reasons.The fifth chapter puts forward some suggestions for the optimization of YL company's comprehensive budget management system.First,it optimizes the basic environment of the comprehensive budget management system,including the basic principles,time cycle,workflow and organizational 'structure of the comprehensive budget management.Second,it optimizes the core process of the comprehensive budget management system,including the budget target system.The third is to.optimize the management means of the comprehensive budget management system,including the evaluation and incentive system construction,the use of information technology.Chapter 6 summarizes the article,gives the conclusion of this study,puts forward the shortcomings and prospects for future research.