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Profit maximization is the goal of each business , in order to achieve this goal , you must use an effective method to enable enterprises to efficient operations . How to improve the operational efficiency of enterprises , enterprises are faced with a problem . With the increasing complexity of the environment , ever-changing , ever expanding enterprise scale , companies are increasingly difficult to control . To solve this problem , the managers use a variety of effective methods and techniques , applied to the planning , control , in order to achieve the set objectives . More and more enterprises begin to use the budget planning and control , can be seen , the budget system is an effective business operations management tools and techniques . With the introduction of Western management accounting theory , budget management in our application development . Currently, there are a number of large conglomerates has been the implementation of budget management , but also a considerable part is preparing for the implementation of a comprehensive budget management . However , in conglomerates budget management , due to the lack of a deep understanding of the budget , many companies understand the budget is still stuck on the surface , the understanding of the management of the budget , there are a lot of misunderstanding . Understanding and operation of these errors , did not really play the effectiveness of management and control of the budget , but to make the budget as a waste of resources and meaningless work . On the other hand , compared with Western countries , regardless of budget management theory research on the specific mode of operation , there is a gap , the budget as a branch of management science in theory yet to form a complete system , but also the lack of a solid theoretical foundation . In this case , the authors combine their own experience in budget management and practical case commenced on the construction of our the conglomerates budget management system and the specific mode of operation , pointed out the possibility of establishing a budget management assurance system , whether use the scientific method of budgeting , control and evaluation is key to the effective implementation of budget management .
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