Study On The Countermeasures To Improve The Whole Process Management Of Comprehensive Budget Management Of Shenyang Power Supply Company

The power supply enterprise is a special enterprise, whether the normal operation ofpower supply enterprise is directly related to the production and life will go smoothly,because of the power supply enterprises are state-owned enterprises, the financialmanagement is different from other enterprises, the power supply enterprise comprehensivebudget management improvement program are discussed.The implementation of a comprehensive budget management has very importantsignificance for the development of enterprises of power supply enterprises. Budgetmanagement is the enterprise strategic goals under the guidance, through a series of activitiesbudget, implementation, control, evaluation, improve enterprise management level andoperational efficiency, enhance the management method of enterprise value. Theimplementation of a comprehensive budget management can help enterprises to adapt to thedevelopment of market economy, and enterprises better financial management, isadvantageous for the enterprise to rational and effective allocation of resources, reducebusiness risk, improve enterprise’s economic benefit etc.The budget management of power supply enterprise execution plays an important rolein the development of enterprises, but in practice, there are still some problems, such as thetotal budget management lack of awareness, lack of budget planning, budget managementsystem is not perfect, information means budget management issues.The lack of a reasonablebudget index system and budget appraisal system and so on, which seriously affects thedevelopment of financial management of enterprises, enterprises must explore the methodsto improve the budget management in practice, enhance the enterprise operation efficiency,reduce the cost of production and management, to create more value for the enterprise.Shenyang power supply company to improve the existing budget management problems,first of all to enhance the overall budget management consciousness, let all staff awarenessfundamentally to the importance of comprehensive budget management, budget managementforum held often, let the staff and management personnel to understand the budgetmanagement knowledge; Secondly, to carry on the management to the whole process of budget management, according to the basic process of project management, thecomprehensive budget management is divided into several stages of management, includingthe start-up phase, the planning stage, the implementation stage, final stage control. In thisstage is to make budget management, the budget management process to ensure thereasonable smoothly; once again to establish a reasonable budget management system andorganization system is the basic guarantee for the comprehensive budget management;Priority among priorities in addition to perfect the evaluation system of budget is thecomprehensive budget management, through the evaluation of budget management,strengthen the monitoring of budget management, and ensure that all steps are rationally andeffectively; Finally, the talent is the core force of enterprise development, to establish acomprehensive budget management system, must by the enterprise culture and the photoselection of professional, comprehensive high quality talented person, help companies betterdevelopment.Through a series of improvement schemes, enterprises have made great progress infinancial management, plays an important role in improving the economic efficiency ofenterprises. Enterprises in the development in the future, more attention should be paid toimprove the methods of management, enhance the operational efficiency of enterprises.