| With the development of China's steel industry and internationalization, as the partner of iron and steel enterprises, ferroalloy industry face the unprecedented incentive of competition, but also as the international financial crisis, they pay more and more attention to the enterprise's management level,the general manager develop reasonable and effective comprehensive budget management system, would be able to win control of the profits.Western business management and development budget has gone through four stages:the first stage of the cost of budget management, the United States is the first budget as a management tool used in business;the second phase of the financial plan; third goal of profit-oriented to overall budget management of stage;fourth in the overall budget strategy-oriented management phase. Chinese scholars began to take a comprehensive budget management theory, and is also widely used in the enterprise.China's ferroalloy industry from scratch, from small to large, from weak to strong development to date, has achieved fruitful results, but there is still a wide gap between industrial powers ferroalloy, mainly in the following four areas:the uneven development of manufacturing enterprises;the slow pace of technological progress and innovation; high-grade varieties of small, energy consumption, high material consumption, labor productivity is low; Along with the implementation of the access system on the industry and the gradual implementation of energy-saving emission reduction policies, integrated ferroalloy product energy consumption, material consumption has been reduced,but the product energy consumption, high material consumption, comprehensive utilization of secondary energy resources lags is far behind the advanced countries.The current domestic production capacity as the company's largest ferroalloy enterprise, Annual production capacity in Jilin Iron Company of China Steel Corporation has reached 650,000 tons.It has 38 units ferroalloy electric furnace and transformer total capacity of 352.5 thousand KVA.The company is China's ferroalloy industry leading enterprises, has developed into a set of production and management, research design, new product development, equipment manufacture and installation, domestic and foreign trade, foreign economic and technical cooperation. As one of the nation's largest, it has most product variety, the most powerful development capabilities special ferroalloy production and supply base. The company has the right of self-import and export of products, also has the only state-level technology center in China Ferroalloy industrial enterprises.There are still large gaps with the advanced foreign companies in The China Steel Corporation's budget management model.In order to be able to compete in an increasingly fierce ferroalloy enterprises and continue to maintain the status of leading enterprises, this article is intended made a more systematic research, analysis and discussion, and propose appropriate solutions to improve the management efficiency of enterprises, take China Steel Corporation Jilin Iron Co.for example, based on the current problem in budget management in Iron Steel Jilin Co.,it may provides a reference program other of the industry.In this paper, the first chapter describes a comprehensive budget management theory, it belongs to an integral part of management accounting theory, this paper describes the concept and characteristics of budget management, A comprehensive budget management is the soul of the budget, while the overall budget management is a whole system, should give play to the enthusiasm of all staff. This article is based on a comprehensive exposition of the role of budget management, enterprise budget system, budget management, budget management, institutional setup, the compilation method of budget management and budget preparation process should be introduced as a budget management of the feedback stage, after preparation of the budget is also to have post-assessment stage, if necessary budgetary adjustments to the budget control process is particularly important, as a part of performance evaluation, budget management evaluation of staff motivation is also a part of the overall budget, indispensable for the following instance study provides theoretical basis.This second chapter of the paper begins with China Steel Corporation Jilin Iron Co.'s reform process, and talk about mainly running and budget management of specific budget system, institutional setting, budget preparation process, the contents of the budget, budget examination and evaluation system, while the second chapter of the theory is a basis, with a view to the back of the fourth chapter in the discovery of a more comprehensive problem,confirmed the Corporation acquired a certain role in budget management, but there are still many problems in the overall budget management. Taking China Steel Corporation Jilin Iron Co.'s 2008 budget implementation situation as an example, writer analysis the current overall budget management problems.The first of the third chapter China Steel Corporation analyzes the Steel Corporation in 2008 sales revenue, profits, administrative expenses budget completion, adoption of the budget and actual differences in the number of absolute and relative number of comparison, analysis of variance of the main reasons for the budget, mainly a comprehensive budget, budget management objectives for determining non-specific;overall budget management of the organization system, institutions are not perfect; a comprehensive management system, budget management, saying the unclear division of responsibilities;budgetary management, lack of execution; comprehensive budgeting method is simple, the content does not comprehensive; overall budget management of the control link is weak; overall budget management of the evaluation system imperfections; budget management system and the lack of feedback. China Steel Corporation Jilin Co.raised the corresponding corrective measures, the main goal is to break down the budget management, establishment of a suitable organization of the company's budget management system; improve the company's budget management system, a clear division of responsibilities; improve the content and budget management method; strengthen budget management and control; a reasonable budget management evaluation system. And then writer made the 2009 budget statement accordance with the measures proposed in the previous preparation. Budget management system is subject to the limitations of objective conditions, in order to better Corporation in the implementation of a comprehensive budget management, this article put forward four proposals needed to be improved, strategic research establishment of mechanisms, for the formation of innovative corporate culture, to enhance the level of budget management information.In summary, this comprehensive budget management theories start from iron status of the company's budget management, through its analysis of the implementation of budget management, we found the company's budget management issues and propose solutions, in the company's budget management evaluation system for the introduction of the Balanced Scorecard ideas for the company's scientific management to guide the direction, along with full budget management theory is applied to the company's the preparation of the budget system, the various segments of the company management more scientific. Modern enterprises are in complex and volatile market environment, the overall budget management theory and practice are in constant development of improved, we must fully consider the company's long-term development when we build the overall budget management system, we should design on the specific content based on the reality of enterprise management environment, so that a comprehensive budget management system is feasible. |
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