Study On Expressway Operating Company Comprehensive Budget Management

Highway charge franchising system establishment make expressway operatingcompany arises at the historic moment. Based on the comprehensive budgetmanagement theory development and forming process for starting point, in the overalldiscusses the modern enterprise budget management theory and method on the base ofcomprehensive budget management of the general theory and method and theexpressway operating company of industry characteristics, combining based on thematch with the comprehensive budget management system.Comprehensive budget management can be carried out smoothly, the key lies inthe internal control system of reasonable arrangement and comprehensive budgetmanagement process optimization.. First of all, this paper establish and improve theexpressway operating company comprehensive budget management of the safeguardmechanism for expressway operating company comprehensive budget managementpromote the provide solid system foundation. Secondly, according to the guangxiexpressway operating company budget management of the specific practice, this paperdiscusses the expressway operating company in the budgeting method, budget controlprogram, budget analysis the main content of the assessment from three aspects. At thesame time, on the analysis of expressway operating company enterprise developmentstrategy presented, based on the expressway operating company shall, by GuanYangcost oriented as the starting point of the budgeting.