| With the launch of the "14th Five-Year plan",facing the impact of COVID-19,more and more enterprises will face more severe competition.This is also a new change in the current market.In order to enhance the competitiveness of enterprises,enterprises pay more attention to the company’s budget management.Budget management is an important management means of enterprise internal control,a management tool,and an important means for enterprises to reasonably optimize the allocation of internal resources from the perspective of strategic planning.With the improvement of national budget laws and regulations,the status of budget management in enterprises is gradually rising.However,in practical work,it is not really able to combine theory with practice,and there is still some room for improvement in the implementation of budget management in enterprises,especially in small and medium-sized enterprises.Among many large enterprises,the management system of enterprise budget has been implemented,and this management method has achieved good results,which has promoted the development of large enterprises.However,in small and medium-sized enterprises,they have not played their importance.When they encounter market turmoil,they will bring business crisis to enterprises.Taking the budget management of TF company as the background,this paper finds the problems in the budget management of TF company,such as no reasonable budget management organization,incomplete inclusion in the core content of budget preparation,single preparation method,random budget implementation,lax afterwards budget control,unscientific budget assessment and evaluation,etc,And the causes of these problems,and combined with the actual situation of the company,this paper puts forward the countermeasures to improve the organizational structure,enterprise internal control and company strategy,hoping that this paper can provide some reference for other small and medium-sized enterprises in budget management. |
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