Optimization Study Of LNCJ Logistic Company Comprehensive Budget Management System

In the society with rapid economic development,no matter what kind of enterprise will face fiercer and fiercer market competition.As third-party service enterprise,to cope with the external environment frequent change and enhance their own value,many logistic enterprises already continuously improved the internal management system and walked on the road of sustainable development.The comprehensive budget management system is a multi-faceted internal management system,it can not only make rational use of internal resources of the enterprise,but also improve the business level of the enterprise managers,thereby effectively improving the various interests of the enterprise.However,today's society is in an era of continuous development of information,and new ideas such as big data and cloud concepts are emerging one after another.Under the changing society environment,traditional comprehensive budget management way is too simple to meet the requirements of new age logistic enterprise development.Therefore,innovation ideas need to be introduced to optimum design current budget management system.The thesis takes LNCJ logistic company as the object,through research and analysis the current status of comprehensive budget management in this company,found that there are several problems,such as comprehensive budget management organization is not perfect,the objectives of comprehensive budget management are not perfect,the accuracy of comprehensive budget preparation is not high,the examination and approval is not strict,and the lack of effectiveness of comprehensive budget assessment indicators.To solve these specific problems,the thesis first use literature research method to study the literature about comprehensive budget management,Economic Value Added and Performance Excellence Model all over the world and verify the feasibility of fusion using Economic Value Added and Performance Excellence Model in comprehensive budget management system.Secondly,use Economic Value Added and Performance Excellence Model to optimum design current budget management system in this company,including the construction of comprehensive budget management organization,the formulation and decomposition of comprehensive budget management objectives,the preparation of specific budgets,the supervision process,and the comprehensive budget indicator system combined with individual performance appraisal,and the corresponding safeguard measures.Through research and analysis shows that,both Economic Value Added and Performance Excellence Model could be used in LNCJ logistic company's comprehensive budget management system,through the fusion and complement of this two kinds of thoughts,start from finance,quality,customer and sustainable development point of view,could provide diversity to optimum design comprehensive budget management system in this company.It could also provide more new thoughts and better protection to modern logistics enterprise internal control system,make modern logistics enterprise improve their ability to adapt to changing market conditions,so that the enterprise own value could be added and go further and further down the road of future development.