Research On The Total Budget Management Of Ningxia Communication Operation Enterprise

In modern market economy environment, the total budget is the overall reflection of company’s best decision- making about business activities in the financial level. Therefore, it not only contains the information resources of all aspects of the enterprise production and operation activities, but also the best choice for the refine operation mode. The goal of implementing the total budget management is to achieve the sustainable development of the enterprise by using the budget mechanism and innovational management model.The telecommunications industry is an important part of the national economic and social development of our country. Telecom enterprises should take total budget management as an effective tool to improve the management and international competitiveness. However, there are still some problems to be solved in the process of implementing total budget management. This paper takes N ingxia Telecom Company as a case, through the analysis of the status of its total budget management, to analyze the existing problems and reasons, and put forward some improvement measures,which have certain reference value for practice.The main content of this paper is divided into five parts. First of all, this paper describes the research background, research questions and its significance. Secondly, this paper summarizes the concept and theoretical basis of total budget management, and the types of total budget management and so on. Thirdly, it discusses the background, conditions, principles, functions, content and characteristics in implementing total budget management of communication enterprises, including design of the total budget management system, total budget preparation, budget execution and control, budget assessment and evaluation. Fourthly, it discusses the framework of total budget management system, organizational structure of total budget as well as the budget management mode of N ingxia Telecom and analyses the existing problems and the reasons. Finally, this paper puts forward countermeasures and suggestions to optimize and improve the total budget management of Ningxia Telecom, and draws the conclusion that has theoretical and practical significance.