Study On Comprehensive Budget Management Of Mobile Corp. Meizhou Branch

Entered in twenty-first Century, with the rapid development of information technology and people’s living standards improve, the mobile communication industry has entered a stage of rapid development, Guangdong Province, as a less developed cities, the development of mobile communication in Meizhou city following the tide, the number of users from 200000 in 2003 to 2000000 in 2009 and then to the development in 2014 3000000, the customer the number of occupied 4250000 of the permanent population of 2/3 Meizhou.The influence of time has not been fully fermented and appears in the 3G commercial market in 2014, joined the 4G commercial promotion and virtual operators, brings a revolution to the original market structure, enterprise operation, business development, from the long-term view, the traditional voice, short message service of atrophy, increase the flow of business and data business the development of pressure, let original customer scale expansion to stimulate enterprise development business model is no longer applicable. The development of thinking in Happy Valley enclosure type and long-term "re development of light management", make the management level obviously lags behind the development of the business. Facing the heavy pressure of the three industrial revolutions, the fierce competition and customer demand, emerge as the times require refinement of the benefits and value management. From the extensive type to change the fine management, budget management, the original old has been difficult to adapt to the modern business development needs, the function of the comprehensive budget management is more and more important in the development of the enterprise. Only by constantly improve and optimize the management and cost control mode, can really get benefits from management, can run out the tight encirclement in the fierce competition, in order to provide more high quality and low cost service for the mobile communication customer, create more value for the company and even the whole society.This paper hopes that the research of connotation, through to the comprehensive budget management, link management mode, through the analysis of the current budget management in Meizhou mobile company, found in the budget preparation, budget execution, budget adjustment, issued the existing budget analysis and performance evaluation management problems, and aimed at these questions to propose optimization and improvement scheme.