Research On The Problem Of L Company's Comprehensive Budget Preparation

Comprehensive budget management as the traditional form of budget management,its management and operation in the enterprise plays an important role.Enterprise can use the comprehensive budget management to improve the management of their own enterprises,which will play a vital role in the development of enterprises in all aspects.Through sufficient research on budget management 10 years of L company budget management system has been implemented,budgeting,budgeting process and content,according to the problems existing in its overall budget of analysis and research,put forward reliable measures for improving the reconciliation resolved to recommend to optimize the existing preparation methods and processes,to reduce operating costs and enhance its market competitiveness.In this paper,the theoretical research and empirical research methods.Materials and relevant information by referring to the related to the subject of literature,theory of comprehensive budgeting,and the status of the scientific theory of L company's comprehensive budget preparation comprehensive analysis and diagnosis.First of L company basic situation of enterprises are introduced,and detailed elaboration on its budgeting method and process,and summarized the method to analyze and judge the problems encountered in the comprehensive budgeting process and unreasonable.For example,the establishment of a comprehensive budget organization system,the establishment of a single method,the lack of capital budget,etc..Finally,to find out the problems in the process of the comprehensive budgeting of L company,and analyze the causes of the problem.On this basis,according to the relevant theory and foreign advanced experience,we put forward the countermeasures to improve the comprehensive budget system of L company.From the establishment of a comprehensive budget organization system,the establishment of a comprehensive budget preparation system,optimizing the preparation process and methods,etc..It is hoped that the suggestions mentioned in this paper can play a positive role in the future of the company in the future of the comprehensive budget establishment in the L division.