Optimization Of Comprehensive Budget Management Based On Lean Management In Y Company

Comprehensive budgeting refers to the process of budget preparation,budget control and budget analysis to break down and refine the business indicators of an enterprise,support the rational allocation of resources,guide the improvement and promotion of production and business activities,and achieve business objectives and strategic planning.Lean management integrates lean thinking into enterprise management activities,uses lean tools to analyze,improve production and management systems,strengthen risk prevention and improve efficiency.As an important work of enterprise financial management,comprehensive budget should pay attention to high efficiency and high quality management.This paper mainly studies the optimization scheme of comprehensive budget management based on lean management thought.By optimizing comprehensive budget management,it can allocate limited resources more effectively and rationally,reduce management risk,help scientific decision-making and improve management level comprehensively.In this paper,through literature analysis and case analysis with the combination of research methods,the comprehensive budget management related research at home and abroad were reviewed and after reading,analysis,contact case studied some auto parts manufacturing enterprise,the application of lean TP method,analysis of the status quo,found the problem and put forward solutions to problems,this paper mainly divided into four parts.The first part briefly describes the research background and significance,analyzes the research status at home and abroad and the innovation points of this paper.Company Y,as an auto parts manufacturer,attaches great importance to cost control,and its annual production and operation indicators are guided by the strategic indicators of the superior group.The company needs a comprehensive budget management system to reasonably allocate resources.The second part briefly summarizes related concepts and theoretical basis and explores the relationship between lean management and overall budget.The main ideas of lean management include customer value orientation,value stream identification,precise control,continuous improvement,people-oriented and full participation.Because lean management is related to the target and control content of overall budget management,the idea of lean management provides a train of thought for overall budget optimization.The third part describes the current situation of Y company’s overall budget management and looks for existing problems.The overall budget organization structure of Y company is described and analyzed from the aspects of budget preparation,budget implementation and monitoring,budget adjustment and budget assessment.The fourth part studies the optimization design of Y company’s overall budget management.Put forward the objectives,principles of comprehensive budget management optimization,according to the problems existing in the comprehensive budget management in combination with lean management thoughts from the aspects such as budgeting,budget,analysis the establishment of comprehensive budget management optimization scheme,finally discusses optimization of the safeguard measures of the comprehensive budget management,from the system,the Angle of culture,organization,technology,human are proposed.It is hoped that the study of this paper can add a strength to the study of total budget management and provide reference for the optimization of total budget management in automobile parts manufacturing enterprises.