Research On The Comprehensive Budget Management Of A Power Group Company Based On Synergy Theory

In recent years,comprehensive budget management has been more and more used in China's enterprise management.Especially,most of the group companies take comprehensive budget management as an important means to realize the internal control of branch and subsidiary companies.Due to the modern enterprise system in our country is not enough complete,It still exist many problems in the actual implementation of the comprehensive budget management,such as the budget related organization participation is not high,poor cooperation,information communication between departments is not smooth,unreasonable resource allocation,budget control and evaluation value degree is not high,to make the comprehensive budget management can not reach the desired effect.In view of this,this paper combines the synergism theory with the comprehensive budget management,and makes an in-depth study of the comprehensive budget management from the perspective of synergism.Based on the research of comprehensive budget management and synergetic theory at home and abroad,this paper constructs the synergetic mechanism of comprehensive budget management based on synergetic theory.Then,the mechanism of the coordination mechanism of comprehensive budget management is studied from the perspectives of organization coordination,information coordination and resource coordination.Through the construction of organizational coordination mechanism,establishing a network-like interactive model to make the budget participating organizations realize the horizontal and vertical interactive linkage;through the construction of integrated information coordination mechanism,establishing a unified core information processing center to make sure that budget-related information was transferred and fed back between the core information processing platform and the budget participation inter-organization,which enabled the comprehensive budget management system to achieve dynamic,networked and coordinated development.By constructing the resource coordination mechanism from the four dimensions of balanced scorecard,the reasonable allocation of resources can be realized and the rate of return of resource utilization can be maximized.Finally,combined with entropy method,the paper makes a comprehensive evaluation of the performance of the comprehensive budget management based on the synergistic theory,and verifies the feasibility of the synergistic mechanism of the comprehensive budget management.Based on A power group company as the research object,founding that the increase of the group company's operating performance is due to the successful operation of the comprehensive budget management coordination mechanism.The implementation of the Coordination Mechanism in A Power Group Company to ensure the timely,effective and accurate transmission of information and improve the efficiency of the communication between departments,to enhance the budget related organization participation,strengthening the coordination between the organization,optimizing the allocation of resources,increasing utilization efficiency of resources and make A power proup company's overall budget management level can be improved,increasing the group company's business performance,guaranting the continuous increase of the value of the group company.It plays a reference role for the comprehensive budget management of enterprises in the same industry.