The Study On Comprehensive Budgeting Management Porfection In Petro China X Company

The comprehensive budgeting management that has played a significant role in promoting modern enterprise development as management system, and also is one important method of internal management control of the enterprise. Since the beginning of the last century20’s, the comprehensive budgeting management is applied to enterprise management, and achieved very good results, by more and more applied in enterprise management by enterprises managers, it has become the standard operating procedures for enterprises. At first, Budgeting management only is the initial planning, coordination tools, but now, it has developed a comprehensive budgeting management system and has control, motivation, evaluation and other functions, plays an important role in the implementation of business strategy and internal management control. In China, although is required the implementation of a comprehensive budgeting management in the state-owned enterprises, but because of the time is short, and there are much problems need perfect, so study the application of comprehensive budgeting management in enterprise management has become a worthy topic.Under this background, the author launched a survey to the comprehensive budgeting management in Petro China X Company. Through analyzing the present situation of X Company comprehensive budgeting management, found out problems, put forward some feasible and improvable methods based on the theory and advanced experience of other enterprises to gradually improve the comprehensive budgeting management in X company.What Petro China X Company implements is the comprehensive budgeting management for the direction to the target profits, taking the goal profit as the starting point of budgeting preparation, which stars at the target of profit and drawn up and carried out by the respectively center. Since the comprehensive budgeting management is implemented in X Company, X Company’s management level has improved, also had a positive effect. But also faces some problems in the implementation process, such as:it is difficult in confirming the budgeting goals; the management process is different between the budgeting management and the process in fact; examinable method is single. These problems can not be solved effectively, the function of the comprehensive budgeting management is not fully played out. In view of this, the article put forward such perfect measures:Usually apply the zero-based budgeting method in budget; Increase the strength between the budget goal setting and performance evaluation, use combat theory to solve the problems of budgeting objectives confirmation; Establish budgeting based on the new management circumstances; Deeply analyze budget for perfecting producing process; The use of "balanced score-card" method; The whole members participates in the whole process of budget. The application of these measures will have a positive effect for the comprehensive budgeting management in X Company, is also the purpose of this paper.