Research On The Optimization Of H Group's Comprehensive Budget Management

Among many methods and tools in enterprise internal management control,comprehensive budget management has a prominent position.It plays a key role in the enterprise internal control through the establishment,implementation,control,analysis and evaluation.As David famous American management expert pointed out,"comprehensive budget management is one of the few management methods that can integrate all the key issues of an enterprise into one system." Comprehensive budget management,a comprehensive and systematic management and control function,conforms to the inner need of modern enterprise management.Therefore,It is the best way for real estate enterprises to enhance enterprise management and speed up the transformation and upgrading.H group is a large private enterprise group engaged in real estate business.After twenty years of rapid development,It is facing a new challenging of transformation and upgrading at present.Although the implantation of budget management in H group is relatively early,the overall budget management in H group is still in a lower level compared to other management control measures.The overall budget management in H group has many prominent problems in areas such as theoretical understanding and implementation.Also these problems are hindering the development of the whole Group.In order to solving these problems in H Group,comprehensive budget management is urgently need to be solved.In this paper,we use H group as a case study.On the basis of further study combined with the theory of comprehensive budgetary management,this paper summarized five major problems in the implementation of comprehensive budget management in H Group.Specificly as follows,Budget management is out of sync with the group strategy;The system of budgetary management is incomplete;The budgeting process and the formulation method are not scientific;The implementation of budgetary responsibility for implementation is not in place and the control over over-alization;Lack of Budget analysis and assessment.These five problems exist in the various parts of the comprehensive budget management of H group,which shows that there are systemic problems in H group's comprehensive budget management system.In this paper,the comprehensive budget management of H group has been systematically optimized.The overall budget management of H group should be conducted Synchronizing with enterprise strategy and using the balanced scoring card to help it.In order to establish the overall budget management,this paper focuses on strengthening the overall budget management organization system,improving the budget index system,improving the preparation process,optimizing the preparation method;In the budget management,the paper mainly focused on improving the budget index system and preparation process,optimizing the preparation method;in order to solve the implementation and control of the overall budget,the paper establishing a compr ehensive budget management implementing the responsibility system,improving the procedures for examination and approval and authorization,moderating soft budget management;in order to optimizing the analysis and evaluation of comprehensive budget manage ment,the paper correctly position the subject analysis using the method of analysis,professional design,good budget assessment indicators,adopt progressive budget target.Based on the theory of comprehensive budget management and the value creation,this paper conduct a more in-depth study on how to optimizing the comprehensive budget management of H group by using scientific methods under the premise of accurate analysis.For H group,the implementation of comprehensive budget management is a difficu lt problem that must be overcome in the process of its transformation.On the basis of this study,we hope that it can play a practical role in the implementation of H group's comprehensive budget management and other companies need to implementing the ove rall budgeting management.