【正文】 y, it also makes the budget management can be more timely, accurately, high quality of information and decisionmaking. But the traditional mode of the budget lacks flexibility, strength, the functions of time between conflicting a defect is, the corporations internal management control system of the core also begun to vacillate, overall quality management and balanced scorecard for new operations management, and more strategic management tools, methods are prevalent. In this context, the overall budget and overall budget management pattern emerged, with a budget management in the development of the two pletely opposite attitude: improving and abandoning. Manage national marketing expenses, to use and control in accordance with the overall budget. The key factors are concluded. Finally, this thesis gives a prehensive conclusion of implementing overall .Up with the proposed budget of the proposed that exceed budget (budgeting) beyond that and stand for improving budget is a to improve the budgetary (better budgeting) all the homework that the budget and continuously improve budget and strategic budgeting for a new mode of the budget, it is in the budget to improve the budget management and process innovation. Homework budget responsibilities and obligations of employees and management work to achieve the objective and can work out in petitive pressure under the influence of the employee work for the production of concern. continuing improvements in the budget management accounting has two relatively new challenges in the budget, the target of cost and continued improvement in the budget. The two methods of the origin and popular in Japan and throughout the world have found wide application. the continued improvement in the budget is clearly reflected in the final budget improve and implement all the improvement program budget. Continued improvement in the budgeting process, the budget is expected future performance. Tradition is not like to extend the present budget that the activities of the strategic budgeting) as the strategic budget of the new mode of application of the year. the pany % of costs. In the next few years, the budget strategy in both theory and was the application and development. The budget for the budget and process innovation, effectively save the costs and eliminating waste is the most important enterprises financial resources more attention and support of corporate strategy and tactics.Hopamp。 Fraser think a traditional budget has bee more effective participation of the obstacles to the existing budget and development of a new model is very necessary budgets, on this understanding, and in the management of the magazine publish the preliminary promise beyond the budget of the basic theoretical framework. Beyond the budget from the strict sense is not a budget model innovation, it just for the traditional budgeting and patterns of a challenge, for only the budget, the content and scope of the limitations on the cash flow forecast and plans and traditional budgetary control and motivation of the other performance management system to implement.From homework budget and continuously improve budget and strategic budget of the three modes, the budget, the management theory and methods bee a model innovation by the major driving force. the management theory and methods to resolve the budget, the traditional in the new business environment and insufficient the plight of the innovation and the budget model innovation is the policy of the situation. Mentioned in this article has been widely accepted and many kinds of the application of the model, we have integrated enterprise management theory value the value of the budget, depending on the principle of balanced scorecard for balanced scorecard based on the budget of the budget. at the same time, the information age to the budget of the theory and methods of a prehensive challenge, so at this stage of the budget model innovation, information technology budget had been in a number of applications and related to .Overall budget management of enterprises overall, by scientific prediction, decisionmaking, monetary value and multiple forms of business in future fixed period of all the production and operation and financial results for the integrated management system. An overall budget system should implemented in order to effectively control the cash flows and financial risks. The overall budget management system was carried through reflecting the earnestness and authoritativeness of budget implementation.It is the prehensive management of enterprises are important tools, the internal management and control a major method. this method on a century since the 1990s in the general electric, and general motors produce, soon became large businesses the sops. from the original plan, coordination, development in the control, evaluation, incentives also has to wait in a prehensive implementation of the strategy of enterprise management mechanism.Overall budget itself is not the ultimate aim, more as a corporate strategy and business performance between the tool. the budget implementation strategy, the overall budget bees a strategy of enterprise experience in all departments and the same time, the overall budget system more effective allocation of resources reasonable basis for monitoring and measuring and enterprises and departments of the business performance and to ensure that final realization of the pany39。s strategic objectives, the overall budget management of hot and the budget management concept turmoil is the coexistence of the overall budget is not conducive to the management of practice. The overall budget management is equivalent to financial budget is limited, especially financial budget of it39。s easy to the total budget for the position of financial aspects of the budget even positioned as financial departments of the budget .
Overall budget management are involved in several areas, The whole process and