Research On Evaluation And Optimization Of Overall Budget Management In ZXHS

In the era of market economy,resources are decreasing day by day.How to control and allocate limited economic resources is related to the survival and development of enterprises.Comprehensive budget management can effectively solve this problem,so many large enterprises have gradually implemented comprehensive budget management and achieved good results.However,when small and medium-sized enterprises follow the example of implementation,they find that the effect after implementation is unsatisfactory.The reason lies in the fact that the implementation of comprehensive budget management is just rote,each link is imperfect,non-standard,and the lack of timely evaluation and dynamic adjustment.Therefore,the healthy development of small and medium-sized enterprises in China needs timely evaluation and reasonable optimization of comprehensive budget management.As a local small and medium-sized private enterprise,ZXHS has implemented comprehensive budget management,but the effect is not ideal due to its relatively small scale,relatively simple internal organizational structure,low educational level and professional level of its employees,low understanding of comprehensive budget management knowledge and skills by the company’s management,and the impact of financial strength.This paper analyzes the current situation of budget management implementation of ZXHS through questionnaire survey,evaluates the implementation effect of comprehensive budget management of ZXHS by using analytic hierarchy process and extension comprehensive evaluation method,finds out the problems and causes in comprehensive budget management of ZXHS company,and puts forward optimization countermeasures and guarantee measures for comprehensive budget management of ZXHS company,and finally improves the comprehensive budget management of ZXHS company to ensure its effective implementation.For the imperfect budget management process,improve the comprehensive budget management organization system and clarify the division of rights and responsibilities;In the budget preparation process,enrich the preparation methods and improve the preparation process;In the budget implementation link,the budget management committee shall be added to ensure the participation of all staff;Budget monitoring links,standardize the budget adjustment process,and ensure that budget analysis is timely and comprehensive;In terms of budget assessment,we should enrich the assessment mechanism and standardize the assessment methods;Finally,in terms of budget evaluation,we should improve the evaluation organization and strengthen the importance of evaluation.At the same time,in order to ensure the effective implementation of the above optimization measures,it puts forward four levels of safeguard measures: system construction,information technology,the high attention of the leadership and the establishment of the overall situation concept.Therefore,it is of great value to improve the management level of small and medium-sized private enterprises to improve the links of comprehensive budget management,timely evaluate comprehensive budget management,find problems and correct them.It is expected that the research in this paper can help ZXHS company solve the problems existing in comprehensive budget management,improve the role of comprehensive budget management in ZXHS company’s daily management,improve resource utilization,and promote the company’s better,faster and healthy development;At the same time,it is expected to provide reference for improving the implementation effect of comprehensive budget management in small and medium-sized private enterprises.