The Research On Optimization Of E Elevator Company Comprehensive Budget Management

As one of management control method,comprehensive budget management has been widely used in the operation management of enterprises,and has good effect.However,comprehensive budget management mode has been challenged in the face of current market environment and flexible operation mode of enterprise,such as budget slack and overall budget goals from the enterprise's long-term strategy,emphasis on short-term financial performance,information feedback delay and other aspects of the criticism.It is the practice problems to be solved in current enterprises how to adjust measures in local conditions to make it as an open management system,and constantly absorb and integrate all kinds of advanced management tools to solve the practical problem of comprehensive budget management,Based on the practice of comprehensive budget management of E elevator company,use the methods of literature research and case study to analyze the original comprehensive budget management process of E elevator company,find lot of problems in comprehensive budget management process,such as emphasis on short-term financial performance and does not meet the long-term strategy of E elevator company;budget execution and budget control analysis system is not perfect,and budget assessment system is not complete,assessment methods are too simple.These problems deeply affect the E elevator company's comprehensive budget management effect in enterprise operation management.After epagoge and analysis,we found the reasons for these problems is the E elevator company setting out the development strategy when they set up the budget target,and the enterprise staff do not participate the practice of budget process,they also do not understand the signification of comprehensive budget management.Staff cannot complete comprehensive budget process,and on the comprehensive budget performance side,they always focus on short-term financial performance.Then,based on the balanced scorecard theory and Activity drivers theory and study other scholar's research,to analyze E Elevator Company's issue and solving those issue.Through the analysis of value activities,development strategy,E elevator company business and value-added operations,comprehensive budget management goals of the reconstruction of E elevator company,cost analysis,operation management based on the implementation of dynamic budget management and control,optimize processes,and improve efficiency.Lastly based on the four-dimensional performance evaluation index of the balanced scorecard and Activity-base management,to establish the comprehensive evaluation system of the comprehensive budget management,The last,in order to ensure that the E elevator company comprehensive management optimization program can be successfully implemented,put forward the relevant staff training and system construction of the safeguard measures.