The Application Of Comprehensive Budget Management In Construction Enterprises

A comprehensive budget management(Master Budget) as a corporate financial management is a very important part is included business planning, coordination, motivation, control and evaluation of production and business activities can carry out many of the efficacy and implementation of corporate strategy dynamic policy management mechanism. It can be more significantly enhanced scientific and improve enterprise management efficiency of enterprise management, but also proved to be highly efficient management methods of various organizations. Especially with the competition in the domestic and foreign enterprises are facing increasingly fierce at present, our country has all kinds of enterprises will improve overall budget management attention to an unprecedented height, many enterprises in China has gradually begun to accept this more advanced management methods, and the overall budget slowly management practice in their daily work.However, this article after reading some of the literature on domestic and foreign enterprises comprehensive budget management found that although relevant theoretical research budget management has been relatively mature, but to combine theory with what actually was a very difficult, very few domestic enterprises according to its own characteristics can be truly successful application of a comprehensive budget management to enhance the value of their own enterprises. Most of the domestic enterprises in the use of budget management process are just blindly imitate budget management methods and systems, and not really according to their actual situation to be improved and enhanced, so that a lot of problems when using a comprehensive budget management, and no achieve their own desired effect.After this paper, a comprehensive budget management system and the effects of XX Design Institute is now performed and analyzed by combining the particularity of the overall budget management theory and construction companies, find the current shortcomings of enterprise comprehensive budget management system, and provide specific solutions program, in improving management efficiency and Design Institute of XX while providing a reference for other construction companies to improve overall budget management system.Firstly, in reading a lot of literature, based on the literature review and summarize these, and further study of the application and development status of famous enterprises budget management, introduce the relevant overall budget management theory, obtain a comprehensive budget management is an important management system, companies can become the most comprehensive control and restraint as a means of company, it is a highly effective management approach. This approach helps companies control capital movements, take control of costs, predict corporate profits and cash flows, conducive to internal communication as well as the responsibility of units and individuals evaluation and incentives, in order to supervise and control the enterprise implementation of strategic objectives.Secondly, the article based on the construction companies to build China Electric XX hospital, for example, some methods relevant principles from the preparation of a comprehensive budget management, basis, procedures and budgeting of the company on the analysis of the implementation and effectiveness of its overall budget execution, profound analysis of the overall budget management application in the enterprise, based on a comprehensive analysis of the specific circumstances of the enterprise budget management in the actual business use, by analyzing the past two years, the implementation of the budget, to evaluate the overall effectiveness of budget management in XX hospital use.Again, summed up the China Electric Power Construction XX hospital appeared in the use of a comprehensive budget management process issues, and improve the budget management system, several aspects of information management, organizational structure, assessment and incentives as well as budget management and control and other issues raised for it to appear the relevant solutions, and summed up how best to use in construction enterprises comprehensive budget management, for the establishment and development of enterprises overall budget management theory provides some theoretical studies, more importantly, hope this study can be related improve overall budget management of the company or even the industry’s management level.