Study On The Optimization Of Comprehensive Budget Management Of Huizhou Guangda Cement Company Limited

Since the beginning of this century,China’s economy has developed rapidly.With the entry of the "new normal stage",China’s overall demand for economic development has changed from high-speed growth to pursuing high-quality growth.In recent years,there are some problems in the development of cement industry,such as overcapacity and inadequate management,which can not meet the new development requirements of the country.With the further promotion of supply-side reform,the cement industry needs to accelerate the transformation and upgrading,strengthen the company’s overall budget management quality,in order to ensure the company’s rapid and effective development.This paper takes Huizhou GuangDa Cement Company Limited as the actual research object.On the basis of full analysis of the theory and literature of comprehensive budget management,after the analysis of all aspects of comprehensive budget management of GuangDa Cement,the main problems existing in the process of comprehensive budget management of GuangDa Cement are identified as follows: low matching degree between comprehensive budget objectives and strategies,budget organization to budget.Management support is not high,budget preparation accuracy is not high,budget adjustment and feedback mechanism is not perfect.Combine with the actual situation of the company,after sort out and further integrat e the problems,this paper finds that the main causes of the problems are as follows: lack of effective guidance of strategic objectives,insufficient understanding of the concept of comprehensive budget management,imperfect supporting system of comprehensive budget management,insufficient allocation of comprehensive budget management compound talents.In view of the problems and their causes,the paper puts forward some suggestions on the optimization of the company’s overall budget management,and ensures the smooth implementation of the optimization of the overall budget management through three measures: optimizing the organizational struct ure,improving the supporting system and building an information platform.Through optimizing the overall budget management of GuangDa Cement,this research can better realize the company’s resource allocation,and further promote the realization of the goal of the comprehensive budget management of GuangDa Cement,providing an effective basis for scientific judgment and decision-making of GuangDa Cement Management.At the same time,it also hopes to provide some references for the comprehensive budget management of cement enterprises.