Study On The Mining Services Business Comprehensive Budget Management Optimization Of Jilin Oilfield

Since the Jilin oilfield services business since the2007restructuring, in the face of avariety of operating pressure and many contradictions, in order to achieve the balance ofpayments, guaranteed to run the business objectives, continue to strengthen enterprisemanagement, the comprehensive budget management in Jilin oil company as a guide, thebasic production unit accounting system as the foundation, carrying out transverse to theedge, vertical in the end the comprehensive budget management, and gradually improve theconstruction of the standard cost system, to achieve full performance appraisal policy,initially established with mining service characteristics of the budget management system.This paper is mainly based on the research at home and abroad, the comprehensivebudget management theory, based on the basic production unit of accounting managementsystem to further summary and analysis, to find out and summarize the mining servicesbusiness comprehensive budget management shortcomings, further optimization of JilinOilfield Mining services overall budget management mode, explore the establishment of aset of more scientific and reasonable mining services the comprehensive budget managementsystem of business.Through the study of Jilin Oilfield Mining services comprehensive budget managementmode, find out the advantages and disadvantages existing in the management, put forwardthe comprehensive budget management as the foundation, the basic production unitaccounting system, the standard cost system and staff performance evaluation system as awhole, looking for a combination of a variety of advanced management mode, a variety ofadvanced management methods and effective combined with the extension of the budgetmanagement at the grassroots level in each production unit, the whole process of overallbudget management, implementation, the establishment of an efficient application of thebudget management mode.This paper is divided into6parts, the first part describes the background, significanceof the topic, main research problems and research methods, the innovation of the paper andpaper structure; the second part of the budget management at home and abroad, the currentresearch situation of the theory of enterprise budget management, the problems existing in the comprehensive budget management theory, include: comprehensive budget management,comprehensive budget, budget control, budget management and performance evaluation; italso describes the relation between the basic unit of accounting and budget management; thethird part describes the current situation of Jilin Oilfield Mining services, comprehensivebudget management. The fourth part describes the construction unit accounting managementmode under the framework of the comprehensive budget management system based on. Thefifth part elaborates the basic production unit to a property company management as anexample, describes the comprehensive budget management based on the basic unit ofaccounting matters; prospect are put forward in the sixth part, conclusion should payattention to carry out the comprehensive budget management system and for the future.