Study On The Main Problems And Countermeasures Of Comprehensive Budget Management In Skin Care Industry

At present,the management method used by most large and medium-sized enterprises in our country is comprehensive budget management,which is a scientific management method system.It can summarize all aspects of the enterprise's economic activities and realize the whole process of the enterprise's strategic objectives.This comprehensive budget management method can reasonably distribute the resources of enterprises,effectively control the cost of enterprises,improve the profitability of enterprises,at the same time,it can improve the management ability of enterprises in all aspects,which has important practical significance for realizing the value of enterprises.The implementation of the comprehensive budget management system in China is relatively late,so its application space is enormous.Based on the theory of comprehensive budget management,through a comprehensive analysis of ZW company's comprehensive budget management,the following problems exist in ZW company:first,in the process of organizational management,lack of a specialized budget management organization,lack of professional budget and poor participation of all staff;second,problems in the process of production and processing.It reflects the fact that the budgeting objectives are not entirely consistent with the company's strategy.The third is the comparative analysis,which reflects that the feedback of budget execution control is not rigorous and the deviation analysis is not deep enough;the fourth is the problem of the evaluation link.Specifically,the budget evaluation pays too much attention to financial indicators,and the evaluation mechanism is not perfect.Fifth,the lack of information system support.Aiming at these problems,this paper deeply analyzed the causes of the problems.Through the case analysis of the application of comprehensive budget management in skin care enterprises,the combination of theoretical analysis and practical cases was realized.Taking ZW company as an example,firstly,the management problems and improvement needs of ZW company were analyzed by comprehensive budget management,and detailed introduction was made.At the same time,it points out all kinds of problems that may exist in the implementation of comprehensive budget management in ZW company,and analyses the reasons for the problems in the implementation of comprehensive budget management in ZW company.Finally,it puts forward improvement measures for the main problems in the implementation of comprehensive budget management in ZW company.At the same time,I hope that this study can provide some reference for other skin care enterprises to implement comprehensive budget management.