Research On Comprehensive Budget Management Of Fushun Mining Group

The coal industry has developed after years,the competition among enterprises were increasingly fierce.In order to improve the competitive position of the market,save costs,effectively optimize enterprise resources and achieve corporate strategic objectives,finical budget can't meet the needs of development for group of companies.It is necessary to strengthen the comprehensive budget management.The thesis uses case analytic method and Fushun mining group is the study object.The thesis analyzes budget management of Fushun mining group by game theory,finds budget management deficiencies of Fushun mining group,and proposes optimization scheme for comprehensive budget management in Fushun mining group and practical application.Details are as follows:(1)A budget game model of group was established.Game participants including budget management and budget request sector,the thesis established a game model in budgeting,budget implementation and budget supervision,and to establish static game model with state of the complete information and dynamic game model with state of incomplete information.To analysis strategy and benefits of both sides of the game,it was found for the defects as a basis in Fushun mining group budget management.(2)The optimization scheme of comprehensive budget management in group was proposed.According to the field survey in Fushun mining group and reflection of the person in charge,and combined with game theory analysis,found the budget management of group has many defects.It put forward the corresponding optimization scheme,budget preparation and implementation process was optimized;the budget control and assurance measures were increased;the budget evaluation,reward and punishment mechanism was improved.(3)The feasibility analysis and effect expected of the optimization scheme were carried out.The thesis carried on feasibility analysis for the budget optimization scheme proposed in Fushun mining group,summarized the practical problems that may be encountered in the implementation process,and put forward corresponding countermeasures.Finally,the effect of the optimization scheme was expected.