Research On The Overall Budget Management Of YJ Company In Guizhou Province

Since the recent period,construction enterprises have encountered unprecedented "cold current",the national purchase restriction policy and the depression of real estate industry have seriously affected the survival and development of construction enterprises,and the competition between construction enterprises is increasingly fierce.In this context,the construction enterprises to stand out in the fierce competitive environment must strengthen internal control,improve the core competitiveness and management efficiency.Overall budget management has the functions of planning,coordination,control and so on.After decades of development and practice,it has gradually become a major method of enterprise internal management and control.For construction enterprises,comprehensive budget management can enable them to better control funds,effectively control costs and expenses,and realize the optimal allocation of resources.Guizhou YJ company is a construction enterprise located in Guiyang,Guizhou province.In order to effectively control costs,YJ company has implemented comprehensive budget management since 2015.After recent years of development,it has formed its own comprehensive budget management system.For example,the goal of comprehensive budget management is not combined with the strategic goal of the company,which is short-term.The way of budgeting is backward and some budgeting is not accurate enough.Therefore,it is necessary to optimize the overall budget management of Guizhou YJ company to meet the new development needs of construction enterprises in the new environment.In this paper,based on the comprehensive budget management of the domestic and foreign existing literature review,using methods such as literature research,case analysis and investigation method,in view of the present YJ company the comprehensive budget management organization structure,method of budget,budget execution,budget adjustment and budget analysis,budget evaluation present situation has carried on the investigation and study,through the analysis found that YJ company the comprehensive budget management budget organizational structure is not sound;The lack of matching between budget preparation and strategic objectives;Unscientific budgeting and unreasonable methods;Lack of full participation in budget management and inaccurate budgeting;Poor budget execution and lack of control;Budget analysis is not in place,evaluation is not rigorous and other issues.This paperfurther analyzes the causes of these problems,and finds that the causes of these problems lie in the lack of comprehensive budget management system and backward budget management mode of YJ company.The management does not pay enough attention and the incentive evaluation mechanism is not sound;Lack of staff education,staff support is not high.Finally,this paper proposes measures and guarantee mechanism to optimize the overall budget management of YJ company.This study aims to optimize the overall budget management of YJ company in Guizhou province,make the company's budget more reasonable,enhance the company's core competitiveness,and realize the optimal allocation of resources.Finally,it will promote the realization of the overall budget management goal of Guizhou YJ company and lay a solid foundation for the long-term development of the company.Meanwhile,it also hopes to provide reference and reference for the overall budget management of other enterprises in the industry.