Yulin Shenhua Coal Railway Transportation Scheduling Comprehensive Budget Management System Optimization Design

Comprehensive budget management concept has been very mature; in foreign businesses as a core management mechanism has been fully developed and applied. In China, the overall budget management has been all levels of government, all types of enterprises attach importance to the State Economic and Trade Commission and the Ministry of Finance have issued a document to promote comprehensive budget management, many companies have or intend to implement a comprehensive budget management. Obviously building a modern enterprise system needs to implement a comprehensive budget management, and its importance is beyond doubt. However, the overall budget management in China is still in its infancy, it has not been popular idea, but the theory and practice of touch, how to make effective implementation of a comprehensive budget management, how to make it play an effective role, for many companies, especially state-owned enterprise is a problem worthy of study and discussion.This paper defines the content and features of the overall budget management, describes the domestic and foreign enterprises in the development process of a comprehensive budget management and use of enterprise comprehensive budget management, and to analyze the role and limitations of a comprehensive budget management, and discusses the implementation of the railway transport industry the necessity and feasibility of a comprehensive budget management. On this basis, from the perspective of system theory proposed railway transportation industry to implement comprehensive budget management mode and operation. Focus on the Yulin Shenhua coal railway transportation comprehensive budget management system research, successful implementation of a comprehensive budget management key is to rationalize management system, and optimization of the organizational structure can provide a solid foundation for the comprehensive budget management. The operational budget, capital budget, financing the budget, financial budget as the budget preparation content, mainly from the setting overall budget targets, prepare a comprehensive budget analysis of the budget plan to run the operation subsystem; from the real-time control of the budget, the budget execution feedback analysis and early warning, analysis of budget control operation subsystem budget analysis; assessment model from the establishment of the budget, the budget assessment methods and analysis of the operating budget incentives assessment examination subsystem. Finally, in order to better ensure the smooth conduct a comprehensive budget management, the paper finally studied their corresponding measures to provide effective protection for the comprehensive budget management.