Research On The Design And Process Optimization Of Comprehensive Budget Management In D Company

Comprehensive budget management is an important part of enterprise management.It is one of the main tools of enterprise internal management and control.It is one of the only methods that can integrate the key resources of the enterprise,such as human,material and financial resources,into a system,which can manage and control the enterprise.Under the pressure of the external market environment and the fierce competition among the same industry,every enterprise is sharpening its head for development,and comprehensive budget management has become an indispensable management means for all enterprises,which can lead the enterprise to develop further and better.This paper will refer to the literature and the achievements of domestic and foreign scholars in various aspects of budget management,and introduce the relevant knowledge and process of budget management,including the preparation method and content of budget,the implementation and control process,the supervision organization,the analysis method and adjustment process of budget,the assessment and evaluation standards,etc Now D company in the implementation of budget management deficiencies,the use of relevant theoretical knowledge combined with the actual situation,put forward constructive suggestions for the enterprise,to help the enterprise more long-term operation.Therefore,on the basis of literature review and field research,based on the Balanced Scorecard theory,strategic management theory,control theory and principal-agent theory,the budget management process of D company is optimized.By reviewing the theoretical knowledge and colleagues in the process of work,we find that there are some problems in company D: the budget awareness of employees has not been strengthened,the method and content of budget preparation and the responsible department are not clear,the budget organization needs to be adjusted,the budget process can be improved better,the budget evaluation and incentive system is too simple,etc.In view of the problems and combining with the theory,the paper puts forward some suggestions for improvement: the budget organization is set up from top to bottom as the budget management committee as the budget decision-making organ,the financial department as the permanent budget executive organ,each business department as the budget executive organ,human resources and Finance as the budget supervision and evaluation organ;the method of budgeting is selected according to the nature of business,and the content of budgeting is divided into various departments,To make the whole staff participate in the budget;to improve the staff’s budget awareness through lectures;to grasp the implementation and control of the budget and give full play to the control effect of the budget;to increase the supervision organization and avoid the budget as a mere formality;to set strict systems and procedures in the process of budget adjustment,it is not allowed to adjust the budget without special circumstances;to introduce the Balanced Scorecard to evaluate and motivate the budget also reflects the following characteristics The function of strategy.Comprehensive budget management can help enterprises strictly control expenditure costs,effectively predict enterprise profits,and achieve the goal of maximizing the use of funds and resources.It is also the embodiment of enterprise strategic management.