Long Iron Brigade Clothing Co., Ltd., A Comprehensive Budget Management System Optimization Research

David Olivier, the famous management professor, thought that the overall budget management was one of the few able to organize the key issues into a system of management control. From the year of2000, the railway industry started to the implementation of a comprehensive budget management and a comprehensive budget system have been established. Start with the main business of passenger rail transport system, and then to be extended to other transport main business units. Through business combinations and restructuring in recent years, modern enterprise management mode has been established, but the implementation of the overall budget management is very weak.Firstly, the theory of the overall budget management system was discussed. Through the aspects of domestic and international management of the overall budget, railway budget management theory, literature review, the meaning of the overall budget management, the role of procedures and methods of budgeting, budget monitoring, evaluation, and system management theory were analyzed; Secondly, the status of the Changsha Railway Travel&Service company budget management was diagnosed and analyzed. By analyzing the effect of the existing budget management system and implementation of long-iron travel company, the main problems of budget management in Changsha Railway Travel&Service company were found, and analysis of its causes was done, which laid the foundation for later optimization; thirdly, the overall budget management system of Changsha Railway Travel&Service company was optimized. According to the existing problems, from the overall budget management principles involved, the preparation of sector and organization, preparation and methods of execution and control, adjust and accountability and many other aspects, comprehensive budget management system of Changsha Railway Travel&Service company was optimized. Finally, the optimization of the overall budget management system was put into practice, and tracked the implementation of the results. Through this research, the overall budget management of a new application attempts can provide a reference for the post-rail multi-enterprise researchers in theory. And comprehensive budget management system can be practical implemented for the diverse groups of the long iron, the Guangzhou Railway Station car center and its parent company. The research can provide a sample and reference for Canton multi-Group and other railway multi-enterprise promotion, and it has some theoretical and practical significance.