The Study On Mode And Application Of Comprehensive Budget Management In Construction Enterprises

Along with the further development of economic globalization, Chinese enterprise is facing more and more fierce competition. Because of the profit space getting smaller and smaller, the enterprise should strengthen the internal management under the influence of internal and external factors. Compared with manufacturing in our country, the construction enterprises which have lower level of internal management modernization and high cost, are lack of effective management methods. In view of this, comprehensive budget management methods and it’s mode are established in this paper. The main contents are as follows:Starting from the research status at home and abroad in comprehensive budget management, it points out that the comprehensive budget management is an important means of construction enterprise internal management control and methods by analyzing of the relevant theory. By analyzing of the main problems and the characteristics of construction enterprises in our country, the necessity of the implementation of comprehensive budget management is pointed out. For the regular budget management problems, comprehensive budget management framework is constructed. From the business budget, special decision budget and financial budget, the implementation content of comprehensive budget for frequently construction enterprise is analyzed, and then the mode of comprehensive budget management is established. Through the process design of prepare and review, implementation and control, feedback and adjustment, analysis and evaluation, the implementation of the comprehensive budget management is guaranteed. In the evaluation phase, comprehensive budget management assessment indicators is provided, and the comprehensive budget management assessment model is established. Finally, comprehensive budget management of countries frequently construction enterprise is analyzed. Contrast to the traditional budget results with the results of comprehensive budget management, the validity of the comprehensive budget management in the construction of enterprise application is verified. It provides support for accurate, fast budget and cost control for the construction enterprise.