The Research Of Logistics Cost Budget Management Of Wasion Group

As a control tool, enterprise budget plays an important role in the process of enterprise management. Effective and flexible budget management can not only save resources, but also improve the efficiency of the staffs’work to achieve the enterprise’s strategic objectives. With the improvement of management level, enterprise managers get to know the importance and necessity of budget management, and budget management has been widely used in the enterprises of our country.As an indispensable part of the Wasion Group, the logistics center includes the security department, engineering construction, the dining room, equipment dynamics, property management department and the bus team, which provides with the service of property management, canteen, dormitory management, park green and the flowers management, fleet management for the operation of Wasion Group. The budget of the logistics center in2013is33.86million, accounting for1.1%of the group revenues. The purpose of logistics cost budget management is to improve the efficiency of the use of funds, and save the group’s logistics costs on the premise of ensuring that the logistics provides strong logistics support.Based on the process of budget management, this paper analyzes the present situation and problems of Wasion Group’s logistics cost budget management from the budget management goal, budget system, budget establishment, budget implementation and budget evaluation. And the main reasons that have caused the problems are the neglect of the importance of logistics cost budget management, the imperfect information communication mechanism, the unreasonable distribution of the responsibility and the imperfect assessment and incentive mechanism. Finally, combining the reasons for the problems with the situation of Wasion Group’s logistics center, we offer the following suggestions for improvement:Distribute the responsibility reasonably among the agencies in the budget organization system. Establish perfect information communication mechanism, and the key is to add the communication link in the process of budgeting and hold logistics cost analysis meeting on a regular basis. Use the Zero-Base Budgeting properly. Combine the financial indicators with non-financial indicators, and The incentive system should include both material and spiritual incentive tools for both departments and individuals. Besides, there should also be corresponding punishment system.