A Case Study Of SX Company's Financial Budget Management

With the development of China's market economy,as the main body of the market economy,the enterprises are also growing,the level of corporate governance and management is also constantly improving.Enterprises have established management systems in line with modern enterprises,and introduced advanced enterprise management theories and methods.Budget management,as an important management tool and means of enterprises,is more and more respected by enterprise managers.It can quantify,allocate and control the resources of enterprises in a planned way,organize and coordinate the production and operation management activities of enterprises through budget management,and meet the business objectives to the maximum extent.As the perfection and maturity of budget management,financial budget management enables enterprise managers to plan production and operation activities management in advance,to control in the process,to feedback and evaluate in time,and to provide basis and reference for production and operation decision-making of enterprise managers.This kind of comprehensive management mode,which integrates management,control,evaluation and incentive,has become An important means of production and management in modern enterprises.This paper mainly analyzes the current situation of financial budget management of SX company through the research of financial budget management of enterprise,from the organizational structure of SX company,the preparation and approval of financial budget management,implementation and control,evaluation and assessment,implementation effect and other aspects,and finds out the problems existing in financial budget management of SX company,such as the lack of understanding of financial budget management by enterprise managers The purpose of preparing financial budget for enterprise management personnel is not clear,the budget preparation data is not connected with the actual situation,the budget preparation method is not in line with the actual situation of the enterprise,the budget implementation lacks effective supervision,the budget implementation process does not achieve full participation,the budget evaluation results are not included in the business performance evaluation,the budget evaluation indicators are not perfect,the budget management personnel are lack,and the budget management does not achieve trust And analyze the cause of the problem.Finally,in view of the problems found,the paper puts forward the improvement measures,such as strengthening the publicity and education of financial budget management concept,making clear the purpose of financial budget preparation,making financial budget closely connected with the actual situation of the enterprise,improving the method of financial budget preparation,strengthening the supervision of budget implementation,strengthening the participation of all employees of the enterprise,and incorporating the budget assessment results into the company's business performance During the assessment,we should improve the budget assessment indicators,strengthen education,provide comprehensive capabilities for budget managers,and establish an information platform for budget management.This helps SX company to solve the shortcomings in the financial budget management,and provides some reference for relevant industry enterprises to use the financial budget management tools to improve the management and control ability and promote the sustainable development of enterprises.The innovation of this paper is through the investigation and analysis of the actual situation of SX company's financial budget management,to find out the problems existing in SX company's financial budget management,to analyze the causes of the problems,and to put forward suggestions to solve the problems,to combine the theory with the practice,and to provide an application research example of financial budget management in enterprise management,to provide a reference for the follow-up financial budget case study.The disadvantage is that the references are not extensive enough,and the research on the problems is not thorough enough,which needs to be further improved and supplemented in the future.The research object of this paper is only SX company,the research object is single,the universality of the problem research is insufficient,because of the big difference between each enterprise,so this paper is only for reference to other enterprises.