Construction Enterprise Comprehensive Budget Management Research

Comprehensive budget management Master Budget is an important part of the business management system, it’s not only a follow-up and implementation of corporate strategic approach to dynamic management mechanism to significant improvement to the scientific enterprise management and efficiency which included corporate planning, coordination, control, motivation, evaluation of production and business activities, and many other features, but also a extremely efficient management methods proved by a variety of organizations. At the micro level, comprehensive budget management can help improve organizational efficiency and effectiveness; On the macro level, it is reasonable to use market mechanisms to achieve optimal allocation of corporate resources important means. Based on the domestic and foreign enterprises comprehensive budget management theory research, we found that overall budget management theory has focused on enterprises’s group daily management, but few companies take this theory into specific project management. The article, based on the commonness of enterprise management and enterprise project management and taking a bureau with hydropower "long dam project " for example, took a comprehensive budgeting principles, basis, procedures and budgeting methods, content, execution and analysis process as the main line, at the same time, analyzed how to achieve the Dynamic adjustment of the management performed during the implementation process based on the implementation of a comprehensive budget management system effectiveness, and then to achieve optimal dynamic budget management discussion and analysis of the various perspectives of the hydropower project construction enterprise comprehensive budget management system to creation, Modification and improvement. At the last, the article analyzed the problem of a bureau of water "long dam project" in the project budget management system, and offered some relevant targeted suggestions from the institutional building, organizational structure, assessment mechanism and management ideas and other aspects of sexual needles, and summed up the hydropower construction enterprise project management experience in the overall budget, and provided theoretical study for establishment and development of the overall budget for the enterprise project management theory.