Research On Overall Budget Management Of Mobile Company

With the transformation of China’s economy and deepening of opening to the outside world, telecommunication enterprises to adapt to market demand, in the development process experienced a series of splitting and recombination, and ultimately the formation of China Mobile, China Telecom and China Unicom three communication operation. With the arrival of the mobile Internet era, the competition between telecom operators are no longer limited to traditional communication services, market competition is more intense, communication operators in order to adapt to the change of market environment, the demand of the advanced management method is also in the continuous improvement. Comprehensive budget management of enterprise management as an important tool for, continue to be used in the enterprise management of the major telecom operators, but in practical application still have many areas that need improvement and optimization.In this paper, the comprehensive budget management in the domestic and foreign theories, introduced the related concept of comprehensive budget management and comprehensive budget management of all aspects of the. In the case analysis part, description and analysis of the comprehensive budget management status quo of mobile company C, and sums up the shortcomings of the existing C mobile company’s overall budget management, propose improvement measures, including in the budget to use joint cardinal number method to fix on the base budget; comprehensive budget management information system construction; budget execution and control to strengthen budget analysis and management analysis of the binding; budget evaluation using balanced score card to replace the original performance evaluation mode, to overcome these shortcomings. The application of comprehensive budget management in the enterprise is not achieved overnight, must in daily management according to the practical problems of enterprises constantly to optimize and upgrade, in order to adapt to the development of market and enterprise. This study is expected to have a certain practical significance to the comprehensive budget management of C Mobile Corporation.