Research On The Improvement Of Budget Evalution In The China Unicom Foshan Branch Company

Overall budget management in enterprises is one important component of the modernenterprise management and the important means for the enterprise to carry out its strategicobjectives management as well. The internal exchange carriers universally implement overallbudget management in nowadays. But the overall budget management dose not create a goodeffect in the practical work, the reasons are as follow: the weak evaluation system of theoverall budget management; budgetary slack and flog a willing horse problems in the up todown budget evaluation system in the telecom operators which will limit the budget excitingfunction and destroy the Overall budget management effect.At present most researches are focus on the budget evaluation from the state assetregulatory commission to the telecom operators but less on the internal telecom companiesneither the theories nor the demonstrations. Furthermore, most essays research the theories orthe principles but less will find out the problems in the practical work when carrying out theOverall budget management even bring up the solutions to improve the effects.This essay will us the local branch telecom company ( Foshan Unicom) as the object ofstudy and focus on the improvement of the budget evaluation system. This essay has foundout three main problems when the enterprise implement the budgetary evaluation byanalyzing and inducing the budgetary evaluation system of the China Unicom companyFoshan branch: hiding the capabilities when reporting the budget in the initial phrase ofevaluation; un-bringing out the best when carry out the task; in the payment stimulus, theannual assessment divorces from the term examination. This essay is trying to analyze thereasons that bring up the problems and divide the problems into two kinds: controllablefactors and uncontrollable factors. Basing on the uncontrollable factors I try to find out theprimary controllable factor : the unreasonable budget evaluation methods, and use the analytichierarchy process to find out the solutions and the two requirements so thus to find out thebasic settlements in order to improve the budgetary evaluation system.