Comprehensive Budget Management Optimization Of Hunan South Cement Group

As one of the important means of internal control,comprehensive budget management,guided by the strategic objectives of enterprises,has become an indispensable way to achieve modern enterprise management and an effective way to achieve resource integration.In a comprehensive budget management system,enterprises are regarded as a whole economic operation,from the budgeting,execution,control,adjustment,evaluation and other processes and links to standardize the operation of enterprises,integrate resources,so as to promote enterprises to develop better and faster.The comprehensive budget management in our country,many large enterprises,especially large state-owned enterprises have conducted in-depth practice of long time,have achieved good results,had a positive effect on the enterprise management,but also in the budget mode,budgeting and budget control has many problems.In this paper,Hunan South cement group as an example,in-depth analysis of all aspects of the comprehensive budget management system,and the specific implementation as the research object,starting from the industry group and the comprehensive budget management background,proposed the enterprise implements the comprehensive budget management,can effectively curb overcapacity,realize the resource integration of high quality.On this basis,to fully understand the contents of a comprehensive budget management theory and research,through the overall budget management in Hunan South cement group,exchange and corporation and budget management staff members of the company were collected on the comprehensive budget management system and the relevant documents,focus on the existence of the Hunan South cement group,root analysis of problems,and puts forward the optimization scheme and security measures,to provide support for the theory and method of comprehensive budget management of group company.This paper finds that the problems in the comprehensive budget management of Hunan South cement group include budget management,pre budgetary difference,comprehensive budgeting form larger than reality,budget guidance and control function is difficult to play,and budget evaluation indicators are not targeted.From Hunan South cement group perspective,factors influencing the effect of comprehensive budget management in enterprise budget management of different aspects,including personnel and facilities related to the comprehensive budget management mode of the enterprise comprehensive budget management,organization structure and the overall process,management of overall budget management attitude and awareness,are equipped with the comprehensive budget management results are closely linked.