Study On The Comprehensive Budget Management Of Highway Enterprises

The formation of highway enterprises is along with the development of highways.In an increasingly competitive market environment, if highway enterprises want to stimulate the vitality of enterprises,enhance operational capacity of assets,manage the highway for the community and create more and more profit and social values at the same time, we must have a well-established scientific management system. Only simply reling on the government's monopoly policies or superiority is not always a permanent solution. Comprehensive budget management is a comprehensive strategy for the management of enterprises.It has functions about plan, control, motivation, evaluation and others.It can plan and control all the economic activities of enterprises. Highway enterprises can improve the corporate governance structure, control costs, achieve a smooth transfer of industries .The thesis based on charges of highway operations for the study.It introduced the concept about comprehensive budget management to the highway enterprises for the purpose of improving business efficiency. On the basis of theoretical research,the article is on the centre of comprehensive budget management, objectiving and analysing the status of the current ma- jority of highway enterprises in implementing comprehensive budget management,providing some valuable suggestions to help enterprises to implement comprehensive budget management.First,on the basis of analysing the development strategy of highway enterprises,the article proposes highway enterprises should be profit-oriented goals as the budget target.Ratio analysis and tailor thinking analysis are of two main methods of determining the target profit.Second, focus on enterprises comprehensive budget management system to study, the reasonable arrangement of management system is the key to the smooth implementation of the comprehensive budget management.The corporate organizational structure of enterprises can optimize the overall budget management and provide a solid foundation. Operational budget, capital budget, funding budget, financial budget are as the contents of the comprehensive budget management.In order to better ensure the smooth progress of comprehensive budget management, the article finally poses corresponding measures to provide effective protection for the comprehensive budget management.