Study On The Comprehensive Budget Management Of B Branch Of China Mobile Communication Corporation

Since the beginning of this century, the major communication operationbusiness is beginning to come to the implementation of a comprehensive budgetmanagement. B branch of China Mobile since2009, officially began theimplementation of a comprehensive budget management, but in essence, also did notgive full play to the role of the comprehensive budget management, there are manyproblems, and also needs to be improved.Budget management of domestic and international theory is reviewed, the statusquo of the overall budget management of branch B, analysis of the problems andcauses of its overall budget management, propose appropriate improvements.Mainly based on a comprehensive budget management theory, qualitativeanalysis of the problems in depth analysis of proposed improvements and fixes.B branch of the comprehensive budget management major problem is that thebudget of the system is not perfect, perform foundation is weak, do not have theappropriate systems and processes to ensure that each employee can have a clearunderstanding of the importance of the budget and budget indicators andresponsibilities, not to ensure the full participation of the budget. The budgetprocess is imperfect, the Budget Responsibility Center on budget analysis andfeedback passive or negative budget variance analysis there is no clear reason andresponsibility, oversight of the budget a mere formality, blindly increase budget orwaste type assault budget spent budget cross vertical coordination, communication, fitenough, resulting in the development of the overall layout of uncoordinated, notguarantee budget omni. The budget assessment imperfect whole process ofparticipation is not enough, there is no effective incentive.Recommend the B branch optimization budget feedback process, using the Balanced Scorecard theory of convergence of the department budget goals withcompany strategy, the development of the upper and lower combined budget with thenumber of combined machine, comprehensive decomposition indicators and theimplementation of the responsibility to the people, the fusion budget analysis andmanagement analysis meeting, improved control and variance analysis of budgetexecution, the perfect budget assessment to form an effective incentive.Comprehensive budget management of the entire process of comprehensive andfull participation of all resources to optimize the configuration and control andassessment of internal management control tools. The overall budget management iseffectively organizing and coordinating the production and business activities of theenterprise, the convergence of corporate strategic management tool to balance thelong-term interests and short-term interests.For the beginning of the implementation of a comprehensive budgetmanagement company, to ensure the full participation of the budget management,management and full control of the whole process, to avoid the formality of acomprehensive budget management. To establish a strict budget evaluationmechanism to ensure the implementation of the budget rigidity and effectiveincentive. The establishment of a comprehensive strategy-oriented budgetmanagement contribute to the overall layout of the coordinated development andlong-term development of the enterprise, the budget continue to adapt to the newenvironment.