Problems And Countermeasures Of Automotive Research Institute Budget Management

A Automotive Research Institute undertakes the national automobile industry`s development task and related national automobile industry`s development artery.As an important part of the management of the R&D institute,budget management can effectively meet the requirements of the modern R&D institute which is achieving strategic goals and rational allocation of resources.Budget management plays a pivotal role.Enhancing internal budget management will not only help R&D institutes achieve better development in the future but also can improve the national economic level.Therefore,whether the budget control is perfect will directly affect the sustainable development of enterprises.This paper analyzes various specific budget control modes from all kinds of research institutes in China with the method of cases study.Firstly,this paper summarizes the domestic and foreign research literature and related theories about budget control.Secondly,this paper analyzes the characteristics of various research institutes in China and summarizes its own control methods in budgeting,budget enforcement and budget assessment,and then takes A Research Institute’s budget control system as the research object,describes and analyzes the advantages and disadvantages of its budget control.A Research Institute still hasn`t introduced the rolling budget method and established aninformation budget control system,what`s more,it also lacks incentives for budget assessment.At last,according to the problems existing in A’s budget control,this paper find sand analyzes the reasons,and put forward a modified proposal which mainly include promoting rolling budget management,allocating indirect expenses more reasonable,strengthening information budget control,improving incentives for budget assessment etc.For a growing enterprise like A Research Institute,the continuous improvement of budget control can better control expenditure and improve the efficiency and effectiveness of costs.Furthermore,it can improve the R & D level of aR&D institute and enhance its competitiveness in the industry,laying a solid foundation for the development of R&D institutes eventually.