Cs Overall Budget Management, Applied Research,

Starting from the mid-19th century, the comprehensive budget management, which has been developed for more than 100 years, becomes the classical management tool of the western governments and organizations with many successful practices. With the continuous updating of socialize market economy and the build of the modern cooperation, the comprehensive budget management has caught the attention of our government, academic and practice field. Although some of the companies gain profits in practice, there are still many of the companies are just in the earlier steps of the budget management, especially for the shipping companies, there are less materials and practices. As an important industry to our domestic economy, the shipping industry has contributed noticeable achievements. In recent years, the fast development of Chinese economy bring the industry a historical opportunity. We can image that the following several years are the golden time of the industry. In order to catch the opportunity and to uniform the strategy, business plan and budget target, the comprehensive budget management need to be well researched and applicated by the industry itself.Under such background, the essay starts from the principles of basics of budget management. Under the base of the environment where CS operating, output the plan of the budget management of CS, for its reference of its budget management and hopefully for other companies of shipping industry.