The Overall Budget Management Of A Special Shipbuilding Enterprise Groups Design

Comprehensive budget control is a kind of standard corporation administration system, which has promoted moderns industry and commerce business to maturity since U.S. GE created it in the 20's last century. Now the Comprehensive budget control system has developed up to own control motivation evaluates and so on the business administration mechanism. This article is the backdrop with the special kind boats and ships manufacturing industry corporations group to design comprehensive budget control system. That scheme chiefly consists of: organization system of responsibility center, reporting system of responsibility center, budget system of responsibility center, budget difference analysis system of responsibility center, executing and control system of responsibility center, evaluating and motivation system of responsibility center. This six systems our corporation call those six systems as "6S". The organization system of responsibility center points out on the base of the specialization dividing the work , according to the rule of the administration accountancy divide all corporations business into the professional work, the bigger responsibility center should be divided into more litter center, give every center a fixed number and make the order clear. The reporting system of responsibility center is to establish an administration accounting reporting system on the base of organization system and asks every responsibility center prepare administration reporting as the fixed rules. The general budget report will be prepared according to those responsibility center reporting. The budget system of responsibility center is to divide the target to every responsibility center and every operating period. The way of b budget is from the top of groups to the every employee, and then reflect the problems to the top, the top of groups will change the budget according the suggest of responsibility center and divide the target again. The budget difference analysis system is to compare the actual operating performance with the budget data and to look for difference to analyze the reason. The budget control system is to control the business according to the budget. All of cost can't higher than the budget and all of income project should be finished at the right time. The performance evaluate and inspirit system is to evaluate the operating performance of professional managers, and then to decide to promote them or punish them. My Comprehensive budget scheme should be integrate the budget theories with the actual situation to continue to improve the management skills and company profit.