The Research Of Overall Budget Management Of Jidong Cement (Group Company)

Integrated corporation is a new field in Chinese economy. With rapid development of economy and maturation of the capital market ,there are more and more integrated corporations which links with capital emerging. These corporations have some unique advantages,which the enterprises with single structure haven't in resource confirmation and share.As an important method of management development,overall budget has taken attention from many academies and many integrated corporations. How to put overall budget into application in Chinese integrated corporations becomes an important subject.This article is such a subject about jidong cement.With writing this article,we hope that the over budget management and the running of jidong will be better.The article begins with the selecting background and the significance of theory and actuality and the content and method of research ,then institute the concept of overall budget and the process of development both in developed countries and in our nation.Based on the advantaged experiences and methods in practices of overall budget in developed countries,taking jidong cement as a subject,this article analyzes the going system of its budget and find out many problems.Then according to its characteristics and some theories such as strategic map,responsible accountant,united coefficient,ERP,balanced scorecard design a new system of overall budget management again and give a borrowing theory and actuality at the next step.Considering the ready-made situation and the deficiency and the necessity and the managing condition ,This paper puts forward to fulfil the overall budget management and improve the thinking and the controlling manner and the mechanism of guaranty according to the today's rules and regulations and the administering approach.Tightly clasping the core of company's contexted enormous conversion,this document compares the new way with the former system and brings forth the new framework and the measure and effect .At the same time ,this article gives the next thinking according to the recent achievement of the study home and abroad .In conclusion,this paper summarizes the overall budget management of Jidong Cement and give the work of next step...