The Research On The Budget Management Of Port Enterprises

Since America took the leading in applying budget management in enterprise management in 19th century, the theory of budget has developed even more consummate. Foreign large and medium-sized enterprises have been widely using budget management and obtained the good achievement. It has been proved that, budget management is one of the modern management approaches, which can deal with all problems in one management system.Ports are the hinge of waterage and landway. They play an important role in national economy. After the departure between the government and the enterprise and founding the modem corporation system, the competition between port enterprises is becoming even fiercer. In order to survive and develop, port enterprises have been widely using budget management to improve internal management. Although budget management has been applying effectively, some problems also exist in budget system.In order to find out the problems in budget system, this thesis has sended questionnaires to all the port enterprises that conform to the criterions. Then based on studying the budget management theory and the specialty of port enterprises, this thesis deals against the budget management problems in port enterprises to improve budget system.The budget organizational structure is the support of budget management. Port enterprises' budget organization should meet budget organization's function firstly. Then based on enterprises' organizational structure and business feature, port enterprises found budget organizational structure.Budget setting is the starting point of budget management. When budgeting, to determine feasible budget object firstly, port enterprises should consider a lot of factors, such as strategy, internal environment, external environment, social factors and so on. Secondly, based on enterprises' conditions, port enterprises definite thecore index and set up index system. Finally, for different management issue, different enterprise chooses different budget setting method.Budget executive control is the crucial link of budget management. Because of port enterprises' uncertain factors and budget's characteristics, port enterprises should pay an attention to budget difference analysis and budget adjustment.Port enterprises' budget appraisal and motivation is the safeguard of budget management. To ensure budget management's implementing effectively, port enterprises should take budget object as the standard of budget appraisal, set proper incentive policy and improve employee's initiative.Budget management is the core of enterprise management. To apply budget management effectively, port enterprises must adopt a serial of safeguard measures, such as establishing budget management system, cultivating budget management conception, completing budget information system, implementing responsibility accounting system, improving internal control system and so on.Jing Yun (Finance and Accounting) Supervised by: Prof. Shao Ruiqing...