Research On Optimization Of HN Cable Budgeting

Under the combined effect of various factors such as policies,comprehensive budget management has been widely used in the daily operation of enterprises,and comprehensive budget preparation is the first link of comprehensive budget management.It has a certain degree of influence,which in turn affects the overall budget management to play its functions of planning,communication and coordination,control and assessment and incentives.The research object of this paper,HN Cable,is a company in the cable TV industry.The cable TV industry is currently in the stage of transforming from traditional cable TV to smart broadcasting.Therefore,the business of companies in the industry is also in a transition period.After on-the-spot investigation of HN Cable,it is found that in the preparation of budget preparation,there are problems such as incomplete decomposition of strategic goals,unreasonable design of budget tables,and imperfect organizational structure of budget preparation;in terms of budget preparation process,there are budget preparation efficiency.Low budget,lack of communication in budget preparation,and the "integration of upper and lower" budget model are mere formal problems;in terms of budget preparation method selection,there are budget preparation methods that are inflexible and overly dependent on historical data.Combined with the above problems,this paper provides solutions from the perspectives of budget preparation,preparation process and budget preparation methods.At the same time,if you want the process of comprehensive budget preparation to proceed smoothly,before budget preparation,it is recommended to improve employees’ overall budget awareness,and at the same time strengthen the establishment of the company’s information system to avoid the formation of information islands;during budget preparation,improve the supervision of comprehensive budget preparation.At the same time,regular communication meetings are held to promote communication between departments and levels;after the budget is prepared,the results of the budget and your implementation will be summarized in a timely manner,and the quality of the budget preparation work will be quantified and related to performance appraisal.This article attempts to discuss the overall budget preparation of the cable TV industry,hoping to improve the overall budget management of HN cable and provide a common reference for companies in the industry.