Research On The Improvement Of ZL Company's Overall Budget Management

This paper takes the growing small and medium-sized enterprise ZL company as the research object.Firstly,it sorts out the relevant theoretical basis of comprehensive budget management,and combs and reviews the research literature at home and abroad in recent years,and finds the starting point and the foothold of this research.Using the normative research method,the paper analyzes the status quo and problems of ZL company's overall budget management,and analyzes the causes of the problem.On this basis,it puts forward the countermeasures to improve the budget management level of ZL Company.The effect has been formulated with relevant supporting measures.This study analyzes the status quo of ZL's comprehensive budget management from seven aspects: organizational structure,comprehensive budget management content,preparation and approval,implementation and control,evaluation and feedback,period planning,and implementation effectiveness.There are many problems in budget management,such as lack of strategic orientation in overall budget management,failure to integrate with corporate strategy,and a tidy organizational system for overall budget management.The preparation method is lack of scientificity,subjective consciousness is strong,and execution and control are poor.Feel free to increase the portion of the over budget,the assessment and incentive mechanism for comprehensive budget management has not been established,non-financial indicators have not been included,the reward and punishment mechanism has not been implemented,and assessment and incentives have not really played a role.In addition,ZL's comprehensive budget management is not “comprehensive”.First,it has not achieved full participation.It has not covered the grassroots employees,nor has it covered all the company's production management activities.There are still extra-budgetary production management activities.This study then deeply analyzes the problems existing in the overall budget management of the enterprise,and finds out the causes behind it: the serious lack of understanding of corporate strategy,the mismatch of internal organizational systems,the lack of scientific and effective auditing mechanism,and financial The professional quality of personnel is low,and thedegree of informationization of enterprises is low.After analyzing the problems and causes of ZL company,this study puts forward countermeasures to improve overall budget management.The main countermeasures are: strategic guidance,overall height;structural complement,perfect system;scientific preparation,targeted;strengthen internal control,implementation in place,establish a budget responsibility reporting system,strengthen information feedback control,and establish a multi-level comprehensive budget management tracking report system;Innovative assessment methods for effective incentives,introduction of balanced scorecards,economic value added and other methods and concepts for effective incentives;full implementation,full participation,comprehensive budget management to cover all production and management investment management activities of enterprises,but also all members Participation,full staff training.Finally,in order to ensure the implementation effect,this study has formulated corresponding safeguard measures,standardized the budget approval mechanism,improved the budget analysis mechanism,established a budget review mechanism,focused on personnel training,respected talents,professionally wins,and promoted the informationization of enterprises.Technology leads the implementation of comprehensive budget management.