|
Since 2008, the materials price such as steel, oil fluctuates greatly, and this causes great influence to the enterprises’business, therefore, it puts forward higher requirement for the enterprise cost control and budget management. The overall budget control is an internal management tool that can involve into the enterprise’s all businesses, and can show the enterprise objectives comprehensively, it can combine the enterprise’s strategy, the market responsiveness and the risk management well.In this paper, it gives a brief analysis of the overall budget management’s significance and of the current research status at home and abroad. It discusses the concept and characteristics of the overall budget management, it also makes analysis of the overall budget management’s content, model, process, control and analysis, its budget evaluation. Then by the way through the case studies, it describes the problems of the overall budget management in some company, and according to the characteristics of the company, it develops the organization system of the overall budget management, and its workout system, its control system, its analysis system, its budget adjustment and appraising system. Finally it gives the example that during a company’s overall budget management, the break up of the budget total goal and business objectives, the formation of the budget report, the budget control and adjustment, the overall budget management’s analysis and the establishment of the budget appraising index.In this paper, by using the overall budget management theory as a guide, and through a company’s structure and use of the overall budget management system, it provides some reference of the application in practice of the overall budget management.
|