The Research Of The Comprehensive Budget Management In The CSTC Company

As a kind of modern enterprise management mode, comprehensive budget management is the use of the budget within the company resources to proceed allocation contro、assessed, effectively organize the production and business activities of the company,completion of the established business objectives. In recent years with the budget management theory in the West matures, reflecting the strategy-oriented to full disclosure, full participation, full control for the characteristics of the overall budget management gradually replace the traditional budget management, becoming to ensure organizational means to achieve the strategic objectives of the enterprise group. Our country implement a comprehensive budget management system relatively late, but growing rapidly. Since the beginning of the new century, the government level attaches great importance to the important role of the comprehensive budget management in the business, gradually introducing a number of measures and guidance, encouraging central enterprises to implement a comprehensive budget management. CS Group is a well-known shipping central level, as early as in the beginning of this century has been to try to implement budget management. After the outbreak of the financial crisis, the situation for the shipping industry in general loss, the CS Group adjusts strategy resolutely, the implementation of a comprehensive budget management in the Group’s corporate, CSTC Department of CS Holdings specializes terminals investment operators, actively implements the Group requires the implementation of a comprehensive budget management, and achieves remarkable results. In this paper, the specific implementation details to start the CSTC company to implement a comprehensive budget management, a comprehensive interpretation of the implementation process, methods, system and rules in budgeting, execution, analysis, adjustment, appraisal and the other aspects, and on the analysis of the effects is certainly the management tools of the comprehensive budget management, and in accordance with the characteristics of terminal industry, making suggestions for the deficiencies in the process of implementation, in order to achieve better results in the future. CSTC Company confirms through its own specific practice comprehensive budget management irreplaceable important role to play in a group enterprise, and will continue to deepen implementation in the future and fight for a more broad space for development.