Research On The Causes Of Budget Slack In A Automobile Trading Company And Its Governance Countermeasures

As an effective method of enterprise management,budget management has been widely promoted and applied worldwide.However,with the increase of its application,some problems are gradually revealed,and budget slack is one of them.Budget slack will affect the effectiveness and rationality of resource allocation,affect the authenticity of information transmission within the enterprise,and even make the performance evaluation system of the enterprise lose its due incentive,which will seriously affect the survival and development of the enterprise.This thesis studies the causes of budget slack and its countermeasures with A Automobile Trading Company as the object.By introducing the background of Company A and the current status of budget management,a thorough analysis of the entire process of budget preparation,implementation and results,combined with field interviews,questionnaires and other methods to obtain relevant information,find the risks in budget management,and reveal its budget relaxation.Then,combined with related theories to find the causes of various levels of budget slack.Finally,some suggestions for improving the budget slack of Company A are put forward.This thesis includes six sections:The first part is the introduction,which elaborates the research background and significance of the article,summarizes the current research situation related to budget slack,and introduces the research content,writing framework,research methods and innovations of this article.The second part is the definition of the concept and the theoretical basis.It introduces the definition of budget slack and the theory related to the causes of budget slack,and provides a series of theoretical support for subsequent analysis and research.The third part is the current situation of company A's comprehensive budget management and budget slack.It introduces the basic situation of company A,the current budget management model and the status of budget slack,and pave the way for subsequent cause analysis and suggestions.The fourth part is the analysis of the causes of the budget slack of A Automobile Trading Company.This section mainly analyzes the reasons for the formation of budget slack from three levels:internal budget management,external budget management and individual factors.The fifth part is the countermeasures and suggestions for the company's budget slackness management.According to the various causes of the budget slackness analyzed in the fourth part of the article,the corresponding governance countermeasures are proposed.The sixth part is the conclusion,summarizes the research content of the full text,draws the main research conclusions of the paper,points out the limitations of this article and the direction of further research,and prospects for future research.The research methods used in this paper are mainly case study and literature research.The innovation of this article is that the existing literature on the study of budget slack is mostly a large sample of empirical analysis,and most of the research results are based on group companies.There is less research on in-depth analysis and proposed solutions for the trade industry and enterprises.As a result,the analysis of the causes of automobile market slackening is incomplete,the path mechanism is not clear,the management plan lacks business specificity,and the research results are difficult to guide the enterprise's budget slackening management practice.Therefore,this thesis takes the small private enterprise A Automobile Trading Company as a case study object,starting from the three aspects of internal,external and individual perspectives of budget management,comprehensively analyzes the deep-seated causes of budgetary slack,and proposes corresponding measures for budgetary slack governance.Innovate the budget preparation,execution and evaluation of Company A from an internal perspective,improve the company's management process,improve the corporate culture from an external perspective,and improve the budget awareness and moral level of all employees from an individual perspective.The research results will provide useful guidance and reference for China's small auto trading enterprises and related industries and enterprises to optimize budget management practices.