| With the deepening of China’s market economic system,logistics enterprises in the market need to improve their own market competitiveness by improving their budget management level.Comprehensive budget management is a widely used budgeting method in the current market and has been widely used in many industries.Logistics enterprises implement comprehensive budget management scientifically and reasonably.To strengthen the enterprise management,enhance the enterprise management efficiency.It is of great help to maximize the value of enterprises and improve the competitiveness of enterprises in the market.But from the current application of a number of comprehensive budget management logistics enterprises to observe the current situation.However,there are some improper application problems,which lead to the application of total budget management can not be brought into full play and need to be improved.Based on this,the paper firstly introduces the background and significance of this research and the current situation of research in related fields at home and abroad.Then the related concepts and theories of enterprise total budget management are summarized.Then take Z as an example,from the budget management organization,the budget preparation,the budget execution as well as the budget result feedback and the appraisal several aspects has launched the detailed summary to its overall budget management present situation;Then based on the current situation of Z company comprehensive budget management problems are analyzed,summed up the current existing management organization is not perfect,comprehensive budget management understanding is inadequate.The Design goal of Comprehensive Budget Management is difficult to achieve Comprehensive budget management,implementation of comprehensive budget management is difficult,there is a big risk of fluctuations in several major problems;finally,according to the problems,combined with the theory put forward a sound oriented comprehensive budget management mechanism,implementation of management responsibilities,strengthen the comprehensive budget management publicity,to achieve full participation,with the company development goal oriented full budgeting.Strengthen process control,improve the comprehensive budget management assessment efforts,strengthen market research,reduce the risk level of the comprehensive budget management application of the comprehensive budget management of Z company to improve some feasible measures.In order to provide some Z company can make full use of the comprehensive budget management to improve its water A flat reference can also provide some suggestions for the market and similar enterprises of Z company,so as to enhance their competitiveness in the market operation and get better development. |