The Research On Hualing Power Company Comprehensive Budget Management System Optimization

Comprehensive budget management involves forecasting and planning of the future business activities and the corresponding financial results in an enterprise, as well as making comparison/contrast, and analysis with regard to the differences between the actual performance and the budgeted goals, through which the executives are able to improve or adjust the business activities in time, and help manage the enterprise more effectively. Comprehensive budget management as an important method of management integrates information technology into modern business management, and with the development of modern enterprises, it is becoming increasingly important for the enterprises to deal with challenges of the market, promote the management of the enterprises, hence develop the enterprises to a higher level.This thesis overviews the basic theories on comprehensive budget management, and, taking Hualing Electric Power Co. Ltd for example, analyzes systematically the whole process as well as the separate links of its comprehensive budget management. Some problems are detected and ultimate causes are identified. And on this basis, the general views and principles of optimizing the comprehensive budget management of the enterprises have been studied, the organizational systems of comprehensive budget management designed, the process, content and approaches of budget optimized, methods and tools of budget implementing and controlling discussed, budget examination and evaluation analyzed, and as a result, the present process of budget management is optimized. In addition, this thesis goes on with the study of implementation planning and safeguard measures of comprehensive budget management in enterprises.As a purpose of the research, a proper comprehensive budget management is expected to be brought forth to convert the static budget management in electric power companies to dynamic, to promote their comprehensive budget management to a higher level, and to serve as a model for other similar enterprises in improving their comprehensive budget management.