Research On Comprehensive Budget Optimization Of Enterprise A Based On Target Cost

The development of the gear industry is closely related to industrial construction.With the development of China’s industrial construction,the demand of the gear market has been rapidly expanded,and market competition has intensified.Faced with this situation,many companies have reformed their management methods in order to improve work efficiency,reduce costs,and gain more competitive advantages in the market.Comprehensive budget management is a management means for enterprises to achieve their own business objectives and rationally allocate and allocate corporate funds,which is conducive to the effective implementation of corporate strategies and is of great significance to the development of enterprises.Most large-scale enterprises in China have established a comprehensive budget management system and achieved good results.Although many small and medium-sized enterprises have also established a comprehensive budget management system,because they do not pay enough attention to comprehensive budget management,there are many problems such as rough preparation,poor implementation,and so on,which cannot play a role in ensuring the economic benefits of enterprises.The target cost method can meet the needs of enterprises with precise control of costs,rationally allocate enterprise resources,reduce costs,obtain profits,increase the competitiveness of enterprise products in the market,and have certain similarities with comprehensive budget management.This article selects Enterprise A as the case study object,because Enterprise A is a typical manufacturing SME in the gear industry.Although Enterprise A has initially established a comprehensive budget management system,there is a problem that the budget establishment is out of touch with the corporate strategy,the budget preparation is too rough,the budget execution is superficial,and the budget evaluation fails to achieve results..In order to help enterprise A to rationally allocate enterprise resources and improve management efficiency.This article analyzes the four steps of the establishment,budget side,budget execution and budget evaluation of enterprise A.It integrates the target cost method based on the comprehensive budget of enterprise A,combines the target cost method with the comprehensive budget,and improves the corresponding specific processes.And regulations,from the four links of the comprehensive budget to the specific problems of A company,using specific methods to analyze and solve,after the comprehensive budget of A company combined with the target cost method,it is expected to achieve business goals,reduce costs,increase It is helpful to control and improve the competitiveness of the product market.It is hoped that the specific analysis of the case of Enterprise A through this article will help the development of SMEs on the road of comprehensive budget management.