Recommendations Of The Overall Budget Management In The Application And Improvement Of Petrochina Liaoyang Petrochemical Fiber Company

The comprehensive budgeting management that has played an important role in the modern industry and business enterprises is a main method of the inner management control of the enterprise. The research of the comprehensive budgeting management has already matured abroad, but it still stays in the start stage in the domestic. Particularly the comprehensive budgeting management is still a new realm about the state-owned enterprises.Under this background, the author launched the inquisition to the comprehensive budgeting management in Liaoyang Petrochemicial Fiber Company. She hoped to understand the present condition of the comprehensive budgeting management in this state-owned enterprise, and analyzed the accomplishment to find the problems by practicing the comprehensive budgeting management, and put forward some feasible improvement measures to improve gradually the comprehensive budgeting management in this state-owned enterprise.What Liaoyang Petrochemicial Fiber Company practices is the comprehensive budgeting management of the direction to the target profits, which starts at the target of profit and is drawn up and carried out respectively by the responsibility center. In the process of practicing the comprehensive budgeting management, Liaoyang Petrochemicial Fiber Company raised the management level indeed, but also faced some problems at the time of obtaining the result. Such as, the negotiation about the goal of the budget; the difference between the establishment of the budget and the management; the budget examine system need to be set up. If these problems cannot be resolve, it will affect the function of the comprehensive budgeting management to be produced completely. For this, the author put forward some measures that aim at perfecting the comprehensive budgeting management in Liaoyang Petrochemicial Fiber Company on the foundation of analyzing existent problems: the method of the zero-based budget and the activity based budget are preferred; the introduce of the theory of the combat; the establishment of the budget under the new circumstances; the balanced score-card theory is recommended; the whole members participate the whole process of the practice of the budget. It is the fundamental purpose to put forward these measures that are useful for perfecting the comprehensive budgeting management in Liaoyang Petrochemicial Fiber Company.