What is comprehensive budget management? The main methods of enterprise internal management control are the management of operating budget, special budget and financial budget.

Comprehensive budget management refers to the allocation, assessment and control of various financial and non-financial resources of various departments and units within the enterprise by using the budget, so as to effectively organize and coordinate the production and business activities of the enterprise and complete the established business objectives. MBA, EMBA and other enterprise management training and education all regard comprehensive budget management as an important organizational planning tool.

Budget is a systematic method used to allocate financial, material and human resources of enterprises to achieve the established strategic goals of enterprises. Enterprises can monitor the implementation progress of strategic objectives through budget, which is helpful to control expenses and predict the cash flow and profit of enterprises.

The comprehensive budget reflects the financial plan of all production and operation activities of the enterprise in a specific period in the future (generally not more than one year or one business cycle). Its purpose is to achieve the enterprise's profit target (the expected profit of the enterprise in a certain period is the enterprise's goal), and work indicators such as sales volume, output, cost and fund raising amount are formulated according to the profit target.

Starting with the sales forecast, forecast the production, cost and cash receipts and payments, and prepare the estimated income statement, the estimated cash flow statement and the estimated balance sheet to reflect the future financial situation and operating results of the enterprise.