Abstract In recent years, budget management as an important driving force of the modern enterprise to mature and develop in China is under unprecedented attention and promotion. Compared with pure financial management, the overall budget management focus extends from the results of operations to the business process and always pay attention to the quality of bussiness, we can say that the overall budget management is a kind of operating mechanism that can comprehensive implement of the corporate strategy . In the hotel industry the business risk is high, the overall budget management will not only help to strengthen controls and complete the goal, but also help to reduce bussiness risks.
This article is Oubaoliya Industrial Co., Ltd. the implementation of a comprehensive budget management as the basis for in-depth study, described the status of implementation of a comprehensive budget on Oubaoliya, multi-angle analysis of the problems in the implementation of the overall budget process , and on its problems analysis, puts forward the appropriate solutions.
Keywords Overall Budget Management Hotel Industry Corporate Strategy