Study on Theoretical and Empirical Comprehensive Budget Management

As the market economy continues to develop, the internal organization of product and management methods have undergone the significant changes. Enterprises are looking for a more effective financial management method. The comprehensive budget management can meet the need.The paper makes a study on the comprehensive budget management, induced the theory and the process of implementation.First of all, the paper introduces the research of the theory in foreign country and China. As the comprehensive budget management is still a new thing in China, there are some problems in the process of implementation. Then, the paper introduces the basic theory of the comprehensive budget management, including the features, functions, modes, methods. In order to introduce the system better, the paper gives the study on the implementation elements. As an organizational system, the comprehensive budget management includes the organization system, content system and so on. Then, the paper sets a representative example of a production enterprise. According to the previously mentioned elements, the example gives the construction of an effective implementation system of the comprehensive budget management in the enterprise. The functions of various departments in the comprehensive budget management has been defined. The preparation methods and procedures have been set according to the characteristics of the enterprise and the different kinds of the budgets. Also, how to implement the variance analysis has been detailed explained. In the last part, the paper gives the emphasis on how to solve the usual problems in the implementation.