The Comprehensive Budget Management Research Of Railway Locomotive Vehicle Maintenance Enterprise

Comprehensive budget management is a kind of enterprise management methodin the new ear, which aims to optimize resources allocation in enterprise, effectivelycontrol all costs, and fundamentally specify enterprise management. At present, as asuperior management tool with high technology content, the comprehensive budgetmanagement system has been adopted as a basic management tool by westernwell-known enterprises. After being influenced by international market, variousenterprises in China gradually get to know that comprehensive budget management isof great significance for enterprise management. Consequently, comprehensive budgetmanagement has been applied and spread in large and medium enterprises in China inline with Chinese characteristics and enterprises characteristics.In this paper, the research of the literature of comprehensive budget managementat home and abroad is through literature research method. And in this way, it can alsoexplore the advanced theory of comprehensive budget management. Combined withoperating characteristics of the railway locomotive vehicle maintenance enterprise inChina and based on analyzing the present situation and problems of this type ofenterprise budget management, the existing problems can be summarized as that thebudget management still could not reach the requirements of the comprehensivebudget management; budget system is imperfect; budget adjustments may be arbitraryand the budget assessment is not strong enough, etc. To solve these problems, thispaper puts forward feasible solutions, that is to construct the industry’s overall budgetmanagement system. The concrete measures include optimization of budgetingprocess, scientific positioning budget target, improving the budget control means;improve the budget assessment system, etc. At the same time, it puts forward thesafeguard measures on the implementation of industry’s comprehensive budgetmanagement.The innovation of this article lies in combining the actual condition of railwaylocomotive vehicle maintenance enterprise to improve enterprise comprehensivebudget management system and to improve the effect of budget management on thebasis of the theory of comprehensive budget management. The conclusion of thisarticle provides certain reference for the industry enterprise to implement the practiceof the comprehensive budget management.