Research On Optimization Of Comprehensive Budget Management System Based On Activity Budget

At present,the domestic industry competition is fierce,enterprises continue to consume resources,resulting in increasing operating pressure and costs.At this time,in order to gain the competitive advantage,the enterprise owners began to pay attention to the enterprise management activities,committed to the innovation of management methods.Comprehensive budget management is an important direction of enterprise management,which can control the cost of the enterprise and receives the continuous attention of the managers.From the perspective of the development of budget management,activity-based comprehensive budget management has become the current development trend.The production management is placed in the activity layer,and after the activity analysis and control work is carried out,the goal of cutting costs and improving the level of budget management is achieved.In recent years,the domestic railway transport volume continues to grow,the railway maintenance business continues to develop,the cost of railway enterprises is gradually rising.At present,some railway maintenance enterprises only allocate indirect expenses according to the index of vehicle kilometers,which is not in line with the actual development of railway maintenance business.At the same time,the railway maintenance industry has not effectively carried out comprehensive budget work,and it is difficult to control the cost of railway maintenance.In order to reach the corresponding budget target,the business department has not combined with its own business status,and there are still many problems in the comprehensive budget.Therefore,it is necessary to optimize the comprehensive budget management system of the railway maintenance industry,and the comprehensive budget based on the operation can combine the budget with the specific railway maintenance business,so as to improve the cost structure of the railway maintenance enterprises and ensure the rationality of the comprehensive budget management of the railway maintenance industry.Based on the research of literature and theory,this paper takes the S engineering machinery section as the research object,explores the current situation and existing problems of the overall budget management of the S engineering machinery section,and optimizes the overall budget management system for the S engineering machinery section.Firstly,on the basis of fully understanding the railway maintenance industry,this paper summarizes the current situation of the comprehensive budget management of the engineering machinery section in S and probes into the problems existing in the comprehensive budget management.Secondly,after studying the feasibility of implementing the operation-based comprehensive budget management in the engineering machinery section of S,a new comprehensive budget management mode,namely the operation-based comprehensive budget management,was introduced into the engineering machinery section of S.Then,starting from the current budget management of the engineering machinery section in S,a comprehensive budget management system based on operation is established.Finally,the effect of comprehensive budgetimplementation and its enlightenment to other enterprises are analyzed.This article through to d company S god works machinery segment based on the operation of the comprehensive budget management system optimization,not only overcome the god d company S works mechanical section of the limitations of the traditional budget method,the budget management at the core of the transferred to homework,make the budget result more scientific and accurate,and can be used to effectively control the implementation of the budget and evaluation,so as to control the construction cost,increase the economic benefits of railway maintenance projects,to further enhance the competitiveness of companies in the railway maintenance industry.However,in the process of implementing the comprehensive budget management based on operation in the engineering machinery section of S,it is necessary to strengthen the recognition and attention of the management on the integration of business and finance,strengthen the understanding of the staff on the operation budget and improve the information system.