Study On S Group Budget Management Control Problems

As an important management system in internal management control,budgetary control plays a major role in promoting the growth and development ofthe modern enterprise. From the initial of planning and coordination to today’s bothcontrol, motivation, evaluation and many other features, budget management andcontrol has become an all-round implementation of the business strategymanagement mode, plays an increasingly important role in the internal control.This thesis research project of the budgetary control of the S Group as thecarrier, from analyzing the each critical control point in the budgetary controlprocess, found the presence problems of S Group in budget management and control,and thus to determine research priorities, and then focus on each study to expanddiscussed. The Paper focuses on the diagnosis S Group budgetary control processproblems and analyzes causes and countermeasures. The problems consist of threebasic issues and six specific issues. Among the three basic issues: budgetary controlprocess of the S Group subsidiary lack classification, the lack of a reasonable budgettarget system and a sound budget assessment management practices unreasonable;six specific issues: the decomposition of a subsidiary budget targets unscientific,beginning with the year-end budget targets issued when the assessment indicatorsused caliber inconsistent, budget targets and adjust aspects question the lack ofscientific and effective management tools and methods, the lack of a reasonablestandard budget execution tracking and utilization, lack of appropriate budgetadjustments based on year-end and budget performance appraisal unfair question.