Research To The Method Of The Comprehensive Budget Control Of Xiangtan Iron And Steel Group Corporation

After introduction to the knowledge of the comprehensive budget management as well as the implementation situation of Hunan steel group, the article has carried on the achievements appraise to the comprehensive budget management of Hunan steel group. Just as the old saying: succeeding from budget, and failing from non-preparation. The comprehensive budget management plays an extremely vital role to improve the efficiency of corporate resources optimization and the level of management. At present, although many enterprises are implementing the comprehensive budget management, but few of them have the comprehensive research to its theory problems mo matter to domestic or foreign enterprise, for example, how does the enterprise comprehensive budget management implementation effect? What is its production under the given investments? And during the course of implementation process to the budget management, which are worthy of being improved? No doubt that, in the recent five years, the implements of Hunan steel group comprehensive budget management has enhanced the overall benefit, but, what are its actual achievements? The Hunan steel group's top managers are also eager to know. Because the scientific and objective appraises are doomed to their comprehensive budget practice. It is on that circumstance, we have accepted the Hunan steel group's request, and carried on the research project.After the economic analysis, the paper believed that the Hunan steel group's budget management has received the good economic effect, and the return of the comprehensive budget management is 150.73 times as its investments, thus, its achievements are to be good. The chapter structure of the article as following:The first chapter briefly elaborated the background of the project and the research main points.The second chapter narrated the comprehensive budget management elementary theory. The third chapter mainly narrated the present situation, characteristics, principles, contents, organization pattern, etc, of Hunan steel group comprehensive budget management. The fourth chapter has discussed the establishment and the implementation method of the Hunan steel group comprehensive budget management in detail.The fifth chapter is the key point of the article, and it has carried on the specific economic analysis to the Hunan steel group's comprehensive budget management, and has designed the appraisal target system, through investigative and data operation method, the paper carried on the quality synthetic evaluation to the Hunan steel group and has drawn the practical appraisal conclusion.On the foundation of the fifth chapter, the sixth chapter conducted the research to the restriction factor, and proposed the constructive opinion to Hunan steel group.