| Comprehensive budget control is called: one of fewer management systems who cancombine all key points in one system.It is widely adopted by large scale and mediumenterprises both in domestic and abroad. It’s a combined management system, which involvesin all parts of the cooperation, controls and limits the whole cooperation. In China manyenterprises are researching and practicing on budget management continuously, which actedon well in risk control, effective distribution of resources of enterprises and high efficiencymanagement.Firstly,the paper starts from a theoretical research, the corporate group as well as thebasic theoretical concepts and features of budgetary control and management, structuralbudgetary control system are introduced in detail.And later it studies Select Group budgetarycontrol mode, and the Balanced Scorecard.These theories have laid a good foundation for theapplication of the practice below.Then Based on the specific circumstances of HD Group, itindicates some questions during the period of control practice of enterprise group at present:the budget relax phenomenon which occurs in the budget control process, the organizationsare not soundly, power and responsibility is jumbled; the appraisal system is imperfect; themotivation is not paid enough attention and so on. This paper analyzes the reasons of thequestions above and proposes an improvement suggestion of budget control system on HDGroup budget control system: plan the objection of budget control from the point of strategicview, consummate the organization structure and reasonably partition the power andresponsibility; expand the scope of budget control and use the scientific establishment method,take anticipative control as the center of the process, establish the perfect system of budgetcontrol; introduce the balance scorecard in the budget appraisal system; take in the process ofchoosing enterprise reward plan and comprehensively optimize the budget control systemflow of the enterprise group. |
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