Construction Of Overall Budget Management System Of M Enterprise Based On Internal Market

Due to the changing market environment, the coal enterprises are facing increasingly severe challenges. In order to reduce the cost and increase the efficiency, the coal enterprises should transfer from passive to active, improve internal management and optimize the operating environment. There are some effective methods to improve corporate internal management; for example:the ERP system, a comprehensive budget management system, strategic orientation mode and the internal market. Many scholars choose to do the research based on a variety of methods together to improve their internal management. For coal companies, the internal market and the overall budget management system are relatively common management, and their unique characteristics can promote each other well. Therefore, the starting point of this paper is to build on the internal market-oriented comprehensive budget management system.First, according to Company M’s self management features and its unique development situation, this paper will have a deep research on internal market management and overall budget management system. Then summarize how the internal market and the overall budget management system will influence the Company M. Based on these researches, analyze the theoretical framework. Finally, based on theoretical framework, the Company M will have a overall budget management system based on internal market, which means that the Company M will doing overall budget management according to nine internal market respectively and ultimately form the management system of the Company M. Theoretical contribution of this paper is to combine the management of the internal market and a comprehensive budget management system, which creating a new management mechanism in line with the development of coal enterprises. Thus this paper will provide a theoretical support and practical guidance for the coal enterprises that are having internal management reforms.