Research On Building And Applying The Overall Budget Management System For Chongqing MH Enterprise Group

Building and applying the overall budget management, it means enterprise group's management becoming finer. Research that how to building and applying the overall budget management system in enterprise group, it's important for enterprise group enhancing management control and achieving sustainable growth.It's about eighty years since the budget management came to being. It is perfect from theories and it has been applied successfully in many foreign companies. But as a kind of mature management system, it hasn't been applied successfully in most of Chinese companies. The reasons of that include misunderstanding of Science property of overall budget management,unfit budget management organization,lack of scientific management methods, and another important reason is that most of companies use the traditional building method of budget management system. The traditional building method based on the company's existing department functions, keeping the existing management process and work process fixedness, and expressing the department's work plan in quantity or currency form as their budget. This traditional building method has many shortcomings: dissever factitiously some process and nobody is responsible for connection sections, many works distributed by different departments lose managing and controlling, and many overhead costs become virtual un-control cost; Confirming the overall budget management emphases through lifecycle method, it's unfit for enterprise group which deals in different fields, because these deals in different fields can effect each other, and make it's hard to distinguish the enterprise group's lifecycle. This thesis attempts to build the enterprise group overall budget management system with value chain analysis method of MICHAELE·PORTER. After value chain and value activity analysis, we can find out the emphases of overall budget management, we can find out the information,opportunity and method to reduce the value activity cost, and confirm the emphases of process revolution, optimize the management process and work process. And then, design the overall budget management system according the circulation of the budget management, apply the system in idiographic enterprise group.By introducing the value chain analysis method to building the overall budget management system, and combining the overall budget management with value chain analysis method, the budget object can communicate directly with company's strategic object, it's important to enrich and consummate the theory of overall budget management.Using the building method of overall budget management based on value chain analysis toanalyze the value chain of Chong-Qing MH Enterprise Group, to confirm the emphases of overall budget management and the emphases of process revolution. Studying the existing overall budget management system, analyzing the problems of it, finding the springhead of these problems, pointing out the revolution direction, building the overall budget management system fitted for Chong-Qing MH Enterprise Group, and bringing forward the suggestion of applying the overall budget management system, it is important for Chong-Qing MH Enterprise Group to improve their overall budget management and enhance enterprise competition power. At the same time, it has important meaning for other enterprises using for references to building and applying the overall budget management system.