L Company Budget System Optimization

At present,with the further deepening of the reform of market economy system,the market environment of enterprises has undergone great changes.As an important part of modern enterprise management,budget management system plays an important role in the production,operation and management of enterprises.For an enterprise,it is very important to establish a budget management system.The introduction of budget management into enterprise management began in the 1920 s and achieved good results in actual management.In this environment,the Chinese government strongly supports the introduction of budget management into enterprise management,but in this process,the application effect of some enterprises is not so ideal.Reason,it is found that this is mainly because some companies for the budget of the understanding is not comprehensive,such as: the establishment of enterprise budget management goal is not combined with their own strategic target,budget establishment method of the single,budget supervision and evaluation system is imperfect and so on,it also requires the enterprise when establishing the budget management system for budget management is a comprehensive and accurate understanding.Starting from the research background,purpose and significance of comprehensive budget management,this paper first introduces the development process of domestic and foreign comprehensive budget management,and systematically reviews relevant literature.Secondly,L company is taken as the research object of this paper to study and analyze its budget management system.L company is a large modern enterprise mainly engaged in beverage and food processing.In recent years,the company has introduced the budget management system,but the current budget management system of the company has some problems,such as unreasonable decomposition of budget objectives,unscientific budgeting system,and information asymmetry between departments in the budgeting process.This paper takes the existing problems in its current budget management system as the main line,analyzes the causes of the problems,and then puts forward the corresponding optimization scheme for the existing problems,and puts forward the necessary safeguard measures in the process of optimizing the budget management system.At the same time,it also provides a reference case for those enterprises in the process of development with certain problems in the budget management system.