| In recent years,due to the rapid development of China's market economy,the internal structure of enterprises is also more complex.The accuracy and systematicness of traditional enterprise budget can not meet the needs of today.In this case,enterprises should strive to add information science and technology to the comprehensive budget management,so as to improve the accuracy and systematicness of enterprise budget and make the comprehensive budget management system Get optimization and innovation.Taking Xinjiang Xinhong Industrial Group Co.,Ltd.as an example,this paper mainly aims at the problems in the overall budget management of the case company,such as the problems in budget preparation,the ineffective operation of budget implementation and control,etc.,which are caused by the rapid expansion of production scale and the accelerated growth of production capacity Yes,some of them are mere formality.In this paper,through in-depth study of the comprehensive budget management theory based on the company,we will combine the comprehensive budget management theory with the comprehensive budget management system,improve the company's resource planning and optimize the comprehensive budget management system,expand the function and scope of use of the comprehensive budget management system,and finally achieve the comprehensive budget management needs of the enterprise's resource planning.In order to provide experience for other companies to establish and improve the comprehensive budget management system.In this paper,Xinjiang Xinhong Industrial Group Co.,Ltd.is selected as the analysis object,and the qualitative and quantitative analysis method,case analysis method and literature method are used to study.This paper consists of six chapters,the first chapter is the introduction,which mainly explains the research background,significance and purpose of the paper,summarizes the related literature review at home and abroad,and determines the research ideas and research methods.The second chapter mainly elaborates the related concepts and theoretical basis of comprehensive budget management and comprehensive budget management system.The third chapter describes the basic situation of the case company,and focuses on the operation status of the current comprehensive budget management system.The fourth chapter analyzes the problems and reasons in the comprehensive budget management system.The fifth chapter provides further optimization and improvement measures for the specific problems described in the fourth chapter.The sixth chapter summarizes the article,draws the conclusion,and discusses the limitations of the research,as well as the future prospects.Based on the description of the development of Xinjiang Xinhong Industrial Group Co.,Ltd.and the current situation of comprehensive budget management,combined with theoretical research,this paper puts forward the optimization suggestions for the comprehensive budget management system of the case company,and draws the following conclusions:(1)the organizational structure of budget management and the optimization of responsibilities are the basic guarantee for the comprehensive budget management;(2)the optimization of budget preparation is the comprehensive budget management The important core of the comprehensive budget management;(3)the implementation and control optimization of the budget is the key task of the comprehensive budget management;(4)the analysis and assessment optimization is the long-term guarantee of the comprehensive budget management.However,this paper only provides a theoretical framework,and there are still some problems that have not been studied in depth,such as the decomposition of the target budget,the control and implementation of the budget,the incentive assessment of employees,etc.,which will be my future research direction. |
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