Research On The Comprehensive Budget Management System Of SY Company

Comprehensive budget management is one of the internal control management methods to integrate all the key problems of an enterprise into a system,and it is the best starting point for enterprises to strengthen internal control and enhance their comprehensive competitiveness.SY company is an enterprise that relies on non-renewable resources limestone for production and operation.In recent years,affected by the unstable development of global economy,the mining situation is not optimistic.As a subsidiary of SY group,SY company needs to establish a comprehensive budget management system suitable for enterprise development under severe circumstances.Starting from the theory of comprehensive budget management,this paper,first of all,through the analysis of the general situation of SY company and the current situation of budget management,finds out the problems of SY company’s current budget management in five aspects: consciousness,system,informatization level,compilation method,assessment and incentive system.Secondly,by reflecting on the budget management problems of SY company,a relatively perfect comprehensive budget management system was built for SY company.It includes the organization and responsibility of the comprehensive budget management system,principles and objectives of comprehensive budget management,basic contents of budget preparation,budget preparation procedures and methods,implementation and supervision of comprehensive budget management,and budget analysis and assessment.Finally,it puts forward the concrete safeguard measures for the construction of SY company’s comprehensive budget management system from three aspects of organization,management and manpower.This paper aims at deeply analyzing the budget management of SY company with the knowledge gained from MBA courses,and providing a relatively complete comprehensive budget management system.It is hoped that this paper can inspire and draw lessons from the comprehensive budget management of mining enterprises and state-owned enterprises.