Study On The Comprehensive Budget Management Of CE Company

The comprehensive budget is an important management tool.It helps enterprises to rationally allocate and integrate the resources,to improve the business efficiency and effectiveness.No matter at home and abroad,many enterprise are benefited from the comprehensive budget.The comprehensive budget management has become a indispensable enterprise management tools.Nevertheless,the traditional overall budget still has its limitations,it assumes that the external environment is stable,enterprises need only based on internal resources for budgeting.Which makes the economic environment is unstable,fierce competition in the market today,the traditional budget management there is not adaptable.Due to the lack of consideration of the external environment,the budget is often inconsistent with the actual budget can not play its due role.CE company is one of the companies affected by the comprehensive budget.CE is the state-owned enterprises under the supervision of the SASAC in Fujian Province.According to the requirements of the SASAC,CE company prepare the annual comprehensive budget.But after the research by the author,it found that the overall budget did not gained distinct achievements and it existed some problem in the whole process of utilizing the overall budget.Based on the research and promotion of the development and improvement of CE budget management,this paper takes the strategic management theory as the logical starting point,and comprehensively summarize and concretely analyze the basic theory of overall budget management,to build the framework of the company’s overall budget management system from the strategy which is included the construction of the budget organization system,the construction of the budget target system and the construction of the budget evaluation system.Before writing,I red a lot of domestic and foreign comprehensive budget management related literature,to summed up their research results.Which constitutes the first part of the paper together with the background paper topics and research significance.And then,the paper introduces the basic concepts and contents of the comprehensive budget management theory,the concept and content of the strategic management theory,the relationship between the overall budget and the strategic management and the significance of the strategic-oriented comprehensive budget.The second part also introduces the concept of Balanced Score card tools and performance management,and establishes a strategic-oriented and comprehensive budget management process including Balanced Scorecard and Performance Management.These theoretical knowledge laid the foundation for the later case analysis.Then,I did a large number of questionnaires and interviews to comprehensively know the current situation of CE budget management,and respectively analyzes and state the overall budget management problems of CE company from the aspects of goal,establishment,execution and evaluation.On this basis,the writer combined with the theory and compare with benchmarking benchmark enterprise to rebuilt CE company’s strategy-oriented comprehensive budget management system which is included the construction of the overall budget organization system,the construction of the budget target system from the strategy,the implementation and adjustment of the budget under the guidance of the strategy and the construction of the budget evaluation system.Finally,the paper also puts forward the security measures of the strategic-oriented comprehensive budget of,which will protect the overall budget to implement smoothly.