Comprehensive Budget Management In Basic Unit

With the advance of economic globalization and the intensification of industry competition, and the market environment is becoming increasing fierce, how to improve the enterprises’ competitiveness has become one of the major problems to those business managers. As an advanced modern enterprise management methods, the comprehensive budget management has been applied as an convention in foreign business management and more than90%of foreign companies have implemented a comprehensive budget management; in China, the comprehensive budget management has also obtained more and more enterprise managers’ attention, and it has gradually risen in China’s enterprises. A comprehensive budget management would enhance the enterprises’ management and control level as well as maximize the enterprise’s resource allocation and operational efficiency, which enable the enterprises towards a quick and steady development. Performance appraisal is an important component of the enterprise comprehensive budget management system; it is related to the normal operation and role play of the enterprise comprehensive budget management system. Building an appropriate performance appraisal system would play a very important role in enhancing the enterprise’s internal management level.A Oilfield Testing Company was founded in February26,2005; it is affiliated to the A Oilfield Company. A Oilfield Testing Company is a basic units and which was set up basing in A Oilfield equipment testing team and the original instrument and relying resources integration; as a specialized oilfield testing technology and services company, it is responsible for the A Oilfield production units’ measuring and testing tasks. Since its establishment, A Oilfield Testing Company has implemented advanced management methods under the leadership of the corporation and continued to explore corporate management methods, hoping to improve the company’s internal management level and bring more economic benefits. However, as a basic unit of CNPC, some problems are existing in the comprehensive budget management system of the A Oilfield Testing Company, which has brought about serious impediments to the company’s development to some extent.This study includes four parts:The first part is an introduction, proposing the background, significance, research ideas, research methods and literature review. The second part is the theory overview, which provides a solid theoretical foundation for this thesis, and it provides the investigation of inadequacies of our country’s basic units. The third part is about the A Oilfield Company’s comprehensive budget management system, and with analysis on their situation and the results achieved. The last part is about improvement suggestions for the A Oilfield Company’s comprehensive budget management system, and finally makes prospects.This thesis took our country’s basic unit as study object, and focused on to investigate the coordination and control of the comprehensive budget management, and the performance appraisal and so on. These would provide more theoretical basis for improving the enterprise’s resources allocation and management efficiency, which has a very important practical significance for China’s enterprises to achieve strategic objectives, reduce business risk and maximize the value. Also it is hoped that this research can play a valuable role in persuading more scholars committed to more researches on the basic unit’s internal control management, and contribute to promote our enterprises’ healthy development and booming of the social economy.