Research On Overall Budget Management Optimization Of Shipbuilding Company DH

Our country is a manufacturing powerhouse,and the second industry is still a major industry in the country,especially the manufacturing industry which is a big part of the country,and it's a key enterprise of development.Different from most manufacturing enterprises,the shipbuilding industry is dominated by state-owned enterprises.Although China's shipbuilding industry is a world leader,it is still affected by many external factors and its industrial development is passive.In particular,the shipbuilding industry has been in the downturn for many years,and it is time to improve the management mode and prepare for the recovery of the market.In this paper,the research object DH company isthe typical representative of the shipping companies.Overall budget management is a kind of management method that involves the whole process.Looking for the loopholes of the overall budget management system in the application of an enterprise can basically reveal the existing problems in the enterprise management,which is a way to help the enterprise develop better with half the effort.However,since the introduction of comprehensive budget management into China from the west,due to lack of experience and other reasons,there have been many problems in the application,which not only fail to help enterprises make progress in management,but also become the burden of enterprise management.Based on the large state-owned enterprises DH shipbuilding enterprises as the object of case study,the literature analysis,combing the theory of budget management related knowledge,before the essay writing,writer used the method of questionnaire survey,and combined with DH state-owned enterprises operating characteristics and the present situation of the DH enterprise comprehensive budget management,looking for some problems inapplication of comprehensive budget management system.For example,whether the budget system establishment process is comprehensive,whether the budget preparation method is appropriate and rigorous,whether the budget implementation and control process is strong supervision,whether the budget assessment is practical and feasible.In addition,a series of solutions to these problemsare proposed for the reference of enterprises,such as improving the establishment of responsibility center,increasing budgeting methods,increasing assessment indicators,and strengthening the training of budget specialists.Through this casestudy,the comprehensive budget management is for production and marketing integration of manufacturing enterprises,especially large class a management method of enterprise can not be ignored.Enterprises must pay attention to the budget management on the basis of the establishment of a comprehensive budget management system,in the construction of the budget management system,to achieve interlocking,comprehensive budget management and corporate culture.Effective to establish comprehensive budget management system,marks a on the premise of continuing operations of enterprises in the mature.