Study On Improvement Of Comprehensive Budget Management System In D Company

Comprehensive budget management is an overall management system that control all levels,aspects and stages of an enterprise.It control and restrain the company from an integrated point of view.Recent years,after theories of comprehensive budget control system is introduced by domestic enterprises,it has been continually studied and explored to achieve goal of higher standard of performance and to optimize the allocation of resources.Facing with the market economy situation,in order to maximize the use of resources,many enterprises are trying to find out the most suitable way of using comprehensive budget management system to escort the achievement of strategic objectives of the enterprise.The purpose of this study is to optimize comprehensive budget management system of D company by the theory of budget management in domestic and abroad.To achieve that goal,it should develop the corresponding optimization scheme of comprehensive budget management and plan implementation process for the possible security measures according to the actual situation of D company.The content is divided into six parts.The first part of paper describes the research background,research significance and introduction of recently research.The second part is the basis of the whole paper,which summarizes the whole comprehensive budget management system.The third part writes about basically nature situation in D company and it also comments on the level of D company budget management.The forth part forces on analyzing insufficient of D company's comprehensive budget management system.The fifth part aims at improvement of D company comprehensive budget management system in aspect of the organizational structure,preparation process,implementation and control process.At last,the sixth part makes conclusion of the whole paper,it draws conclusion of the whole paper and discusses the practical significance of this research.