| Comprehensive budget control is an important approach for enterprises to conduct financial management and internal control, and it is also a management process which has been proved efficient by all kinds of organizations. From the microscopic view, it is helpful to improve management efficiency, and from the macroscopic view, it is an important method to optimize resource allocation on the basis of market mechanism.Although comprehensive budget control has a history of over 90 years, it has been widely adopted by telecommunication enterprises since 2000. Due to extensive business management, the application of comprehensive budget control on telecommunication enterprises is not so satisfied. Comprehensive budget control, as a management tool, has been strengthened and improved, as Ministry of Finance and State Owned Property Committee has intensified the evaluation and regulation of large enterprises managed by the central authorities, as well as competition pattern of telecommunication industry formed. As an important component part of comprehensive budget, operating budget management has been applied step by step as the application of comprehensive budget management. This thesis aims to find out problems and defects concerning the application of comprehensive budget control theory in telecommunication enterprises, and provide solutions and suggestions for settling the disputation of enterprises on operational budget objective. At last, this thesis designs the closed loop procedure of business budget control.On the basis of case study, this thesis is of practice directive significance for telecom enterprises. |
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