Highway Business Budget Management Research

This paper applies budgeting management to highway enterprises and aims at improving the management level and economic benefits of them.The paper introduces the development process of budgeting management and the condition in China and out of China. In this paper budgeting management is a means of resource arrangement and a kind of management mechanism.The highway enterprise should regard target profit as the goal of budgeting management and put emphasis on cost and expense budgeting and capital budgeting. In order to carry out budgeting management successfully they should reconstruct and orientate reasonably the business's recognization on the basis of the equity of responsibility, right and benefit.In addition, it introduces the counterpart mechanism of enterprise budgeting management. Finally, by some specific precedents, it illustrates how the highway enterprises carry on budgeting management.