Research On Improvement Of Overall Budget Management Of SH Food Co.,Ltd

In recent years,China’s national economic level has been significantly improved,residents have also obtained more income,put forward higher requirements for material life,greatly promoted the development of the food industry,so that it has entered a new stage of rapid development.However,the development of the food industry has also intensified the competition in the industry,and the outbreak of COVID-19 in 2020 has also led to some enterprises in difficulties in terms of business development.Many enterprises began to pay attention to how to strengthen their competitiveness through channels,platforms and products,hoping to maintain the stability of operation and development.Reasonable and effective management mechanism is conducive to improving the efficiency of enterprises,effectively controlling costs,and enhancing the sustainability of enterprise development.In improving the efficiency of enterprise management,comprehensive budget can play an extremely important role,but most food companies have a relatively low start and small scale,explore comprehensive budget management relatively late,and have not accumulated enough experience,so they show some problems in practice.Based on it,SH Food Co.,Ltd.was selected as a specific case for this study,collect relevant data and data,based on the theory of the comprehensive budget and the reality of the enterprise,comprehensive analysis of the development status and the problems of its comprehensive budget.Specifically speaking,this study is mainly from the perspectives of assessment and evaluation,execution control,process preparation,content and organization,based on the overall budget management of the enterprise,it is found that the problems of the enterprise include the unscientific organizational system,the management awareness to be strengthened,the lack of authority of budget supervision agencies,and the scarcity of professional talents;low efficiency of budgeting,the immature information system,did not pay attention to the budgeting work,did not clear budget objectives;supervision is not in place,the analysis is not comprehensive,and the implementation is a mere formality;budget assessment does not effectively play the incentive role,the budget assessment index is unreasonable,the lack of a perfect assessment system and other problems.This study combines the actual problems of SH Food Co.,Ltd.,references the relevant theories and frontier research results,clarifies the ideas of improving the overall budget management and the principles,and makes a specific improvement plan.This paper,SH food Co.,Ltd.,should actively introduce excellent talents,compaction budget agency responsibility,improve the budget system,pay attention to budget management,optimize the budget,detailed budget target,reasonable monitoring the budget execution process,effectively control the budget adjustment work,to clear the subject,perfect the appraisal system,optimize the budget appraisal mechanism,rebuild the performance appraisal index.This paper hopes that through the improvement of the comprehensive budget management of SH Food Co.,Ltd.,it can solve the problem of the comprehensive budget management of SH Food Co.,Ltd.,improve the level and ability of its comprehensive budget management,and provide a certain reference for the same industry,so as to better promote the development of China’s food industry.