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The enterprise comprehensive budget management objectives

At present, the theory and practice of the mainstream view, to develop realistic budget and strict implementation of enterprises is the important guarantee for the road to success but in overall budget management practice, many enterprises have to budget and budget, budget cost control and one-sided understanding. How to scientifically define the enterprise budget management budget target, for the return of true colours, to better carry out the implementation of the budget is very important.

一，enterprise comprehensive budget management target at present the main errors

1. Prediction theory. Think that the budget is" prediction", in the preparation of the budget to spend a lot of energy, collect a lot of historical data, the establishment of various models, and strive to accurate prediction, but the budget often put it away unheeded, however, no control, the final budget into castles in the air.

2. The control theory. Think that the budget is the goal of cost control and cost budget control, the more detailed the better, more Yan Yue, budget management often become one-sided, narrow control means. Because the company up and down the presence of this standard error, budgeting can appear the" budgetary slack" phenomenon; the budget audit becomes under the condition of information asymmetry the wits of the game process of budget execution; execution unit will put all link arrangement money eat completely, because this year to carry out the result will be next year budget foundation, financial department is suffering, because the" strictly control the cost expenses" main responsibility falls to the finance department head, financial department as a " dry towel. " the inappropriate roles; budget analysis link budget completion rate to deceive oneself and others digital games; budget assessment as" a liar", pay in turn strengthened budget relaxation tendency.

3. The universal theory. Think of comprehensive budget management in enterprise management to solve all problems, budgetary management deified, replacing other basic management functions, business is set at the beginning of budget, budget execution, year end summary budget, will mainly focus on the management goal formulation and implementation of enterprise management, led astray. Four is the goal of the lost. Enterprises realize the comprehensive budget management and effective action, and whether the implementation of a comprehensive budget management as a measure of the enterprise management level in a standard,