Study On The Comprehensive Budget Management Of China Petroleum Jilin Sales Branch

In the 1980s, many large U.S. companies with the overall budget managementdisclosed in an authoritative survey report has aroused widespread attention. 20 yearslater, the overall budget management already penetrated the bone marrow of large U.S.corporate management culture. The high gold content management tools to becomethe market interests of large companies to chase the target. Compared with othercountries, China’s large and medium-sized enterprises to gradually recognize theinstrumental value of the overall budget management, and the "Chinesecharacteristics" is recognized and carry forward the matter is indeed in recent years.China’s large and medium-sized enterprises have a lot of implementation of thebudget management system, and have made certain the effectiveness of the enterprise.But there is still considerable number of enterprises have a lot of problems in theimplementation of a comprehensive budget allows companies to implement the resultis not satisfactory. The optical and practical workers, how to make the overall budgetmanagement to play a better role in this issue need to be solved.This article is based on the sales branch of China Petroleum Jilin as a case study.As an international enterprise groups - China National Petroleum Group companiesare working to build a comprehensive budget management system compatible with anintegrated international energy company. Among them, the marketing segment as oneof the four sections of China’s oil is a vital source of income and profit of theCorporation, at the same time as gathering points in the forefront of the market is risk.Therefore, to do the marketing segment of the overall budget management is criticalto the China National Petroleum Group. Based on research in application of theoverall budget management in the sales branch of China Petroleum Jilin firstdescribed the background and significance of this thesis; theoretical research statusesat home and abroad; clear research ideas. Next, an overview of the knowledge of theoverall budget management. This chapter from the overall budget management ofcontent, features, functions, content, began to expound, the knowledge of the preparation of a comprehensive budget management methods and processes. The thirdchapter of the China Petroleum Jilin sales branches, for example, analyze the statusquo of the overall budget management. Based on the branch of China Petroleum Jilinsales background, the need for the implementation of a comprehensive budgetmanagement. Analyzing the causes of various problems, the state of theimplementation of the existing comprehensive budget management system, andproposed to build the Jilin sales branch to implement a comprehensive budgetmanagement system. The combination of the current situation of Jilin Co., to buildcomprehensive budget management agencies to determine the budget target,according to the Jilin sales branches in this particular environment to establish theappropriate budget reporting system, evaluation system. Finally, recommendations onthe overall budget management of the China Petroleum Jilin sales subsidiaries perfect.These proposals include one to understand the deep-rooted idea of the overall budgetmanagement. 2, the docking of the overall budget management and corporate strategy.3, to establish the optimal level of budget management organization model. To avoidthe budget slack, and the establishment of rigid and flexible coexistence of budgeting.5, the system of regulating the budget implementation and control system. 6, Tostrengthen the evaluation and control of budget management. 7. Increase the budget ofthe enterprise resource management. 8. To improve the basic management.