The Research On Total Budgetary Management Controlling Mode Of Enterprise Group With Value For Direction

On the basis of the theoretical analysis and literature review, this paper specifically researched the controlling mechanisms of enterprise groups total budget, By analyzing the preconditions for the state-owned enterprises to implement total budgetary management and associating with the actual situation of China's enterprises budget management, it put forward a brand-new idea of establishing a total budgetary management controlling mode of enterprise groups with value for direction.In response to the problems existing in the budget management of H Corp. Ltd and in the context of the specific conditions and characteristics of this company, this paper reconfigured the budget management system of this company from the operation level: (1) taking Du Pont analysis system as the foundation to redesign the budget indicator system; (2) establishing budgetary control system through different ranks, conducting organization reengineering and business process reengineering; (3) improving the budget execution and evaluation procedures;(4) formulating the budget report, feedback system and budget adjustment process, which will make for the controlled artificial adjustment of the budget indicators institutionally.The innovation point of this paper is that it takes the customer value-added as the direction, strategic objectives of enterprise groups as the starting point and the value chain as a bond to integrate total budgetary management, internal control and performance evaluation organically for the...