Comprehensive Budget Management At The Local Railway Transport Enterprises

The comprehensive budget management is a kind of management method which makes effective integration for the operation, capital, information, personnel and other resources taking the enterprise strategy as guide and operation objective as center and through a series of activities such as budget compilation, implementation, control, examination and evaluation and excitation to enhance the management efficiency and realize the maximum value of the enterprise. As one of the accumulative experiences of the successful enterprises of the developed countries, the implementation of the comprehensive budget management has become the important mark of maturation of present enterprises. However, there are many problems during the practice in China. The most eminent phenomenon is that the budget management is focused on form, which is caused by the lack of the operability of the budget management mode. For this reason, it is urgent to establish a comprehensive budget management mode which is adaptable to the need of local railway combining the practical situation of the transport enterprises of local railway and applying the methods that the specification analysis combines with the demonstration analysis and the qualitative analysis combines with the quantitative analysis to propel the application and development of the comprehensive budget management in the enterprises of China.It is necessary for the local railway transport enterprises to implement the comprehensive budget management, which is not only determined by the nature and the feature of the comprehensive budget management, but also the urgent requirement for enhancing the management efficiency of the local railway transport enterprises currently. The comprehensive budget management mode of the existing enterprises in China has certain applicability through practice and development, but it has certain defect. Therefore, it is proposed to implement the comprehensive budget management mode from the view of system theory and strategy and according to the present situation of local railway transport enterprises of China, it mainly includes the resource integration subsystem, budget compilation running subsystem, budget analysis control subsystem and budget examination and evaluation and excitation subsystem based on the strategy, it also can be divided into nine blocks concretely, i.e. operation flow reconstruction, compilation, implementation, meterage, supervision, analysis, feedback, internal audit and examination and evaluation, etc. The strategic objective of the enterprise shall be determined first when implementing the comprehensive budget management, make effective integration for the enterprise resources according to the strategic objective, and then compile and implement the budget. During implementation, it is necessary to analyze and compare the practical operation and the compiled budget constantly through proper method, and reach the purpose of controlling normal operating activities of the enterprise and enhancing the economic benefit through internal audit supervision, excitation and examination and evaluation and other measures.When the local railway transport enterprise implements the comprehensive budget management mode, it shall be noted that the determination of the operation objective of the enterprise shall embody the regional social and economic development requirement, and the budget compilation and examination and evaluation shall embody vivid industry attribute, thus the management efficiency of local railway transport enterprises can be enhanced practically.The implementation case of some local railway transport enterprise verifies the feasibility and effectiveness of the implementation of the comprehensive budget management mode, and also reminds us to strengthen the tracing research on some problems during the course of generalization and application, such as the choice and determination of the strategic objective and the key points of the examination and evaluation supervision system, etc.