Research On Optimization Of Comprehensive Budget Performance Index Of Port D Company

The port is an important infrastructure in the national economy,and the development level of the port industry can reflect the economic prosperity of a region.Company D is a subsidiary company of a large state-owned port group.The company’s profit cannot be separated from a comprehensive budget management system.As a tool to link the company’s strategic planning and operating performance,the budget can solidify and quantify the established strategic planning in the form of a budget to ensure the ultimate realization of the company’s strategic planning goals.And the budget performance indicators are related to factors such as income,costs,expenses,market environment,suppliers and other factors that affect corporate profitability.Therefore,this article first sorts out the theoretical research on comprehensive budget management and budget performance indicators at home and abroad,and then selects D company as a typical case based on relevant theories.Through setting the current comprehensive budget management content and budget performance indicators of D company Conduct an analysis and find the unreasonable points in the budget performance indicator setting: First,it fails to reflect the characteristics of the port industry;second,it does not pay enough attention to the fixed assets of the enterprise;third,the learning and growth indicators fail to reflect the corporate culture;fourth,the importance of information construction is ignored;fifth,the employees’ overall budget management in the company The level of participation is low.Then combined with the case analysis method and the comparative analysis method,the setting of company D’s budget performance indicators is divided into three levels: company level,department level,and individual level.Improve performance indicators and optimize performance indicators and evaluation systems.Unlike most of the current theoretical research,this article does not only aim at a certain link of the budget,a certain financial indicator or to construct a comprehensive company’s comprehensive budget management system,but combines the characteristics of the port industry and the business content of company D.Specialized budget performance indicators and optimization studies of the budget management system aim to improve the service quality of Port D and ensure the sustainable competitiveness of Company D.It is hoped that through the research in this paper,while further improving the efficiency of budget performance management of company D,it will provide lessons worth learning for the implementation of comprehensive budget performance of other port companies of the same type.