Research On The Construction Of A Comprehensive Budget Management System

The supply side of the reform in recent years,China’s economic development is the main orientation,along with the system reform of the supply side,as the urgent need of transformation of manufacturing power has very special significance.The main body of supply side structure reform is the enterprise,especially in manufacturing enterprises,and this paper discusses the typical representative of A company is A manufacturing enterprise.Product innovation,technological innovation,from irregular to cost management innovation is a new task in the new period,and comprehensive budget management in enterprise internal control Angle or cost management,is the most important link.At present most of the enterprise financial management mechanism is common is still the financial index of a single plan management mode.This kind of management mode emphasizes the target control,but the lack of process control,formed the financial and business process control is not strong,and plans for the index as a single index,binding is weak.To a certain extent,not only increased the difficulty of the enterprise financial risk management,and because the plan target only emphasize and focus on the growth of the data,make each department for future development of group enterprise long-term strategic understanding is not enough.And the fundamental reasons of this phenomenon is caused by imperfect budget management system.Established comprehensive budget management system,A company can make the company A foreign mutations can cope with the market environment,the internal and can coordinate all resources,the completion of goals set by the company strategic objectives.Therefore,the construction of comprehensive budget management system is not only beneficial to the development of company A,but also to the whole manufacturing industry or other industries.By studying the comprehensive budget management system,this paper discusses the construction of A company’s comprehensive budget system by means of literature research and case analysis.In theory,characteristics,function and meaning of comprehensive budget management the premise and basis for review,and from the theoretical analysis of the importance and necessity of comprehensive budget,and targeted to carry on comparative analysis to several kinds of budget management mode,to follow-up the construction of A comprehensive budget system and apply theoretical basis.By analyzing the case of A company,first of all,on the base of A enterprise budget management status and discover the existing problems and then discusses the characteristics of A enterprise in manufacturing,adopt the method of theory with practice puts forward solutions,and complete the enterprise comprehensive budget system to establish and perfect A.To solve the problem that company A does not establish A sound comprehensive budget system.In this paper,A enterprise based on the actual operation situation,combined with the product life cycle theory,combined with A corporate strategy,proposed the cost control as the core of the problem of enterprise comprehensive budget management system set up.