Problems And Optimization Suggestions In The Implementation Of M Company's Comprehensive Budget Management Plan

Comprehensive budget management is an effective management tool and one of the core contents of management accounting.At the time when the Ministry of Finance proposed to vigorously develop management accounting,comprehensive budget management has greater development potential and application value.As a military enterprise,M Company has been affected by equipment type and competition in recent years.Under the situation that the national military-civilian integration policy has accelerated and the market competition has become more and more hot,various economic indicators have been declining year by year.In order to promote more rational and effective allocation of resources,higher requirements are placed on the company's overall budget management.Combining with the research status at home and abroad,the author uses the theory of comprehensive budget management as a guide to determine the research methods of literature research,survey visit,quantitative and qualitative combination.The article states the problems in the implementation of M company's comprehensive budget management plan,and analyzes and summarizes the problems.The reasons for existence,and put forward some optimization recommendations that are more in line with the company's actual.The overall budget is not the budget of the Finance Department,and the Finance Department plays only the role of the lead in the overall budgetary activities.Comprehensive budget management must be paid attention to by senior leaders,ensure budget preparation to achieve full and full participation,strengthen the company's comprehensive budget management professional skills,organize the company's budget management force to participate in some professional knowledge training,and make the departments more Good communication and communication,rationalize the division of powers and responsibilities and the functional relationship within the organization,and promote the clear responsibilities of each department,effectively avoiding mutual refusal.According to the requirements of the superior company,the comprehensive budget management model based on economic value added is selected to correct the profit target and truly reflect the value added of the company.In the company's internal information transformation,with the help of ERP system to improve the company's budget management information platform,change the traditional manual filling of the Excel table budget.Through comprehensive budget management,we realize pre-forecast forecasting plan analysis,in-process monitoring analysis and post-summary analysis,and provide decision support for the company's operation and management.This paper studies the problems existing in the implementation of M company's comprehensive budget management plan,sorts out the existing problems,analyzes the reasons and proposes optimization suggestions,and introduces the performance evaluation system of the balanced scorecard,so that the company can implement comprehensive budget management.Further improve the economic efficiency and management level,achieve the company's strategic goals,and promote the company's sustainable and healthy development.