| Comprehensive budget management is an internal management and control system.Comprehensive budget management covers the whole process of enterprise management.It is in accordance with the business objectives,strategies,development goals,layer by layer decomposition,issued in the enterprise’s various economic units,with a series of budget,control,coordination,assessment for the content of a set of scientific and complete indicators.The comprehensive budget covers all aspects of the economic activities of enterprises.It is a comprehensive and systematic management tool with full participation,all-round management and whole process control.It is an effective method and tool for enterprises to realize strategy,to achieve business objectives,to allocate resource as well.It is also the premise of financial control for group enterprises.The budget management of domestic enterprises has undergone the transformation from scratch,from extensive to fine.Now it’s facing the rapid iteration changes in new environment and complicated enterprise management.How to continuously optimize the overall budget management system of enterprises is very important to the survival and development of enterprises.In order to be more efficient,more comprehensive and more scientific in the overall budget management of enterprises,we should establish and implement a scientific comprehensive budget management system under the guidance of systematic methods and systematic scientific theories.Through the system construction to achieve the optimization of budget management,strategic objectives,optimize the allocation of resources and other goals.Most of the existing comprehensive budget management research focuses on the local problems in budget management.They are lack of in-depth analysis of the budget management system framework or the overall analysis of the components.The development strategy of FSDI has shifted from "scale expansion and capacity enhancement" to "comprehensive and international".The Group is also constantly researching and exploring the financial management model suitable for the transformation and development.The improvement of the comprehensive budget management system is particularly important,and its research is also very typical.In this paper,the research object is FSDI.Study the overall budget management system of FSDI.In-depth analysis of the current situation of comprehensive budget management operation,and comb out the original comprehensive budget management system in the face of the new environment,problems and defects.These defects include system-wide design & construction defects,budget objectives and enterprise strategic planning unconnected.Or budget management does not fully identify the core value drivers of enterprises.The budget process lacks information system support.There are also problems such as closed-loop management,the incomplete integration of value chain,single budgeting method,insufficient budget implementation & monitoring,and incomplete budget assessment.Using literature analysis,case study & investigation,enterprise strategic management theory,comprehensive budget management theory,scorecard management tools,combined with the industry characteristics of FSDI to analyze the above-mentioned issues in the budget system,put forward the principles and ideas of system optimization,According to the optimization idea,optimize its comprehensive budget management system,and put forward the optimization plan one by one for the existing problems.The comprehensive budget system optimization scheme guided by strategy and value creation of FSDI is constructed,and concrete safeguard measures are put forward in the light of the actual situation of enterprises.Through the optimization of the comprehensive budget management system of FSDI,this paper designs a comprehensive budget management system that adapts to market changes and is more advanced and conforms to the operating characteristics of the survey and design group.For enterprises to achieve the optimal allocation of resources,committed to value creation and core competitiveness training,to achieve the overall strategic objectives of the enterprise.The research of this paper also provides reference for the survey and design enterprises represented by FSDI to improve the overall budget management. |
