Discussion on Some Problems and Countermeasures of Comprehensive Budget Management in Small Enterprises

Abstract

Budget management is a scientific and comprehensive management activity guided by strategic objectives that can monitor, analyze, adjust according to regulations, control and evaluate feedback in the process of operation by predicting and planning the business activities and financial conditions of enterprises and Rational allocation of enterprise resources in a certain period in the future. The word " Comprehensive ", focuses on the three comprehensives: all employees, all operation activities, all procedures into the comprehensive budget management. Article from the perspective of small enterprises, from why to do comprehensive budget, in the budget of small enterprises often encountered some problems, to explore how small enterprises to treat the comprehensive budget, in order to its use, obtain efficient budget management, promote the development of enterprises.