| With the development of the global economy,the competition in the domestic and international markets is increasingly fierce.If the company wants to grasp all kinds of opportunities and deal with all kinds of challenges,it has to constantly improve its management.Comprehensive budget management is an effective tool to help the company achieve scientific management.It is an important way to achieve strategic objectives and business plans of the company.It also can bring together human,material,financial resources and optimize the distribution of resources.This is very important for the healthy and sustainable development of the company.However,comprehensive budget management is still not perfect in China at present,and there are many problems in its practical application.The shipbuilding industry has been in a downturn since the global financial crisis in 2008.The international long-distance shipping business is affected by the trade war,which further impacts the development of the shipbuilding industry and increases the uncertainty of the shipbuilding industry.W company is one of the leading enterprises in the field of shipbuilding in China.Facing the complex market environment,it needs to do a good job in comprehensive budget management to achieve healthy and sustainable development.In this paper,it summarizes the theory and development of comprehensive budget management at home and abroad,and take company W as the research object.It introduces the present situation of the comprehensive budget management,and analyses the shortcomings and its reason in the process of application.This paper also put forward some improvement measures to help company W to change the situation and achieve the strategic goal by using the new comprehensive budget management,which can promote a sustainable development.It hopes that the paper can provide some reference for the application of comprehensive budget management in dairy industry. |