A Study On Improving The Comprehensive Budget Management Of Beijing Capital Airport Advertising Co.,Ltd.

The comprehensive budget management, integrated with planning and control, is a systematic budget management process, involved in all staff, entire process, omnibearing aspect of the enterprise. The purpose of the comprehensive budget management is to create an effective budget management and accurate execution under the standard system with the combination of decomposition of the strategic goal of the enterprise step by step and actual busines s enterprise. To improve management level and operation efficiency and stimulate employees' enthusiasm for work, is the other purpose, with the use of evaluation and business incentives. The role of comprehensive budget management on the impact of China's enterprises, which appears in the current complicated market environment, has become more and more important. Beijing Capital Airport Advertising Co., Ltd(BCAA for short), which used the comprehensive budget management quite earlier than many other civil-aviation enterprises in China. Meanwhile, BCAA has suffered some problems in specific operation of the budget management. These problems have seriously weakened the effort of the comprehensive budget management. Hence, with the theory of the comprehensive budget management, this paper analyzes the problems on process of the budget management in BCAA. The corresponding solution is proposed in the end.Firstly, with the applying and researching background of the comprehensive budget management, the importance of applying budget management in BCAA is put forward. And with the current and further state of research on budget management in our country or abroad, the features and functions are summed up. Secondly, focused on the framework of budget management of BC AA, this paper presents management organization structure of the company, and emphasizes the current state of the comprehensive budget management applying problems of BCAA. Then, the improved method of the common comprehensive budget management and the corresponding sales-cored and profit-guided solution specially for each problem above are put forward. Lastly, a program of the comprehensive budget management implementation was brought forward, to verify necessity and rationality of applying the comprehensive budget management, with the successful result.The conclusion is to establish a specifically improved system framework of comprehensive budget management by reviewing the development process of the comprehensive budget management theory and applications, and combining the practice of budget management in BCAA, in order to access a significant result on the further development and improvement of the comprehensive budget management for enterprises. From both theoretical and practical point of view, this st udy is feasible, with operational guidance for the implementation of improvement of the comprehensive budget management for civil aviation enterprise enterprises, and even for State-owned enterprises of China.