Enterprise Comprehensive Budget Management Framework

The four systems are juxtaposed and interlinked, covering all aspects of the overall budget management. From a multi angle and multi-layer perspective, the implementation of the comprehensive budget management has been interpreted in an all-round way. The following is a brief account of the main contents of the four major systems of the comprehensive budget management framework.

　　 1. comprehensive budget management method system

The comprehensive budget management method system includes budget forecast method, budget compilation method, budget index system construction method and budget evaluation method. The establishment of a comprehensive budget management system is to make the comprehensive budget management guided by scientific theories and methods at various stages such as compilation, implementation, analysis and evaluation. It combines existing advanced management forecasting methods with comprehensive budget management to enrich the existing comprehensive budgeting management theory and method.

　　 2. comprehensive budget Management and operation index system

The management index system is designed to ensure the realization of the ultimate goal of comprehensive budget management, and it is an organic whole composed of specific supporting indicators of various budgets. In order to ensure the realization of the compilation, implementation and assessment of comprehensive budget management, according to the requirements of the overall objectives, various types of budgets must set up specific operational indicators reflecting various indicators and the relationship between various indicators. It includes: the establishment of the overall target system for various budgets, the design of the operational budget management index system, the design of the investment budget management index system, the design of the financing budget management index system, the design of the financial budget management index system, the establishment of the budget form system, the establishment of each index and the relationship between the forms and so on.

　　 3. code of conduct for comprehensive budget management Standard system

The comprehensive budget management behavior standard includes budgeting behavior standard, budget approval behavior standard, budget execution and monitoring behavior standard, budget adjustment behavior standard and budget assessment behavior standard and so on. Standard system refers to the formulation of quotas and standards. It includes the quota standard, the internal market price standard and other related standards. Among them, the quota includes cost quota, cost norm, wage quota, material quota, electricity consumption quota and labor quota, etc. the internal market price standard includes the price of internal product and the price of internal labor service and service. Other relevant standards include operating index standards, safety standards and so on.

　　 4. comprehensive budget management Examination award and punishment system

The establishment of a comprehensive budget management performance evaluation and reward and punishment system plays an important role in enhancing the execution and control power of the company's business activities, enhancing the core competitiveness, supporting and ensuring the realization of the company's development strategic objectives. To establish a comprehensive budget management system, we should follow the principles of fairness, openness, controllability, grading assessment, overall optimization and risk return matching. The specific contents include the evaluation organization and the reward and punishment system. The contents of the award and punishment system mainly include the basis of evaluation, the object of evaluation, the procedure of evaluation, the way of examination and evaluation, and the evaluation index system.