Study On Comprehensive Budget Management In Cement Enterprise Group Of China

Comprehensive budget management is the core content of enterprise management and has been proved to be the effective management system. As a fairly important management manner and management mechanism, it's the important part of modern enterprise system. In order to build and perfect modern enterprise system, we should firstly establish scientific budget management system.Comprehensive budget management has been more and more mature in western enterprises. The domestic cement enterprise groups have also recognized the importance of carrying on comprehensive budget management and urgently desire to strengthen internal control and improve management efficiency by applying comprehensive budget management. However, being enslaved to system problem, the comprehensive budget management mechanism is incomplete, and there are some difficulties on the operating process. Therefore, it's necessary to absorb, digest and make use of the comprehensive budget management mechanism of western cement enterprise groups, form the special budget management model that fits to situation of our country and displays management style of our enterprise, and improve management efficiency so as to suit development of market economy.This thesis firstly introduces the basic theory of comprehensive budget management, expatiating its meaning and function, and detailed introduces the content system; organization system and budget making of comprehensive budget management. Based on the basic theory of comprehensive budget management, this thesis deeply anatomizes the problem of comprehensive budget management that we have carried out in our domestic cement enterprise groups. We choose two typical cement groups from home and over sea as cases, compare their comprehensive budget management, and find out the disadvantage of our domestic cement enterprise group, for example, the separation with stratagem, etc. Using the advanced budget management as reference, we establish the special budget management model that suits situation of our country and displays management style of our enterprise. Actualizing stratagem-guide comprehensive budget, and adducting balanced scorecard to carry on assessing and inspiriting are both the new attempts that we bring forward by using the modern experience of western cement enterprise groups.Aiming at the character and actuality of cement group, I bring forward one applied model design that is of preferable pertinence and I hope that there is some valuable reference meaning for our cement groups to carry out comprehensive budget management.