Research On The Comprehensive Budget Management Of Enterprise

In recent years, with the domestic telecommunications industry competition intensified and increasingly complex telecommunications operators have from the start with other internal management and enhance competitiveness. In raising the level of internal management practices, the overall budget management, as can all the key issues of integration in a system of effective management control, they have been the major telecom operators adopted, and in practice has made some preliminary results. But according to Western countries in the implementation of a comprehensive budget management practice : If the improper use of a comprehensive budget management likely will not enable enterprises to improve competitiveness, but also wasting a lot of resources and hinder operational efficiency.The paper analyzes the full content of the budget management, characteristics, the world was introduced comprehensive budget management research and practice conditions, mining a comprehensive budget management theory nature, functions, a comprehensive analysis of the enterprise management of the budget, on the effective implementation of budget management. Paper puts Dongguan telecommunications comprehensive budget management as a case of Dongguan is Dongguan telecommunications environment and the budget management and the current status of the analysis. On the basis of this analysis of the full budget Dongguan telecommunications 6S system management and optimization and made adjustments, the current budget Dongguan telecommunications system to optimize the direction of value-oriented business, the financial targets of the completion of the same quality of attention into complete, reinforcing budget "participation" functions, focused the budget projects, the establishment of identification based on real-time monitoring of the project budget.Through the effective implementation of a comprehensive budget management is not only right to Dongguan Telecom is of practical significance to other telecommunications companies have important reference value and learn.