Research On The Comprehensive Budget Management Of S Company's Optimization Scheme

In recent years,the Comprehensive Budget Management(CBM)as a tool of budget has been developed rapidly in enterprises.From the reality of execution,it can be seen that so many differences usually exist between the budget and the actual execution.Hence,the budget appraisal basing on this background could hardly be operated,and the actual function of budget might be discounted.This article utilizes comprehensive budget management theory,standard cost method theory and balanced scorecard theory,focuses on the analyzing of case of company S,emphasis on the actual operation of the enterprise in the process of comprehensive budget management status,budget management operation process and implementation.Through the analysis of the problems existing in s company,such as the organization system can't cooperate with budget management,incomplete information system,poor implementation of comprehensive budget and unreasonable setting of comprehensive budget assessment,etc.,this article puts forward some optimization schemes such as rebuilding the comprehensive budget organization system,rebuilding the information system,improving the budget execution of enterprises and establishing the balanced scorecard assessment system.This article studies the actual situation and problems of company S,and puts forward the optimization scheme of comprehensive budget management,which not only has certain practical significance for s company,but also has certain enlightenment for similar companies.