The Problems And Countermeasures Of The Comprehensive Budget Management In China ABC Airlines

The thesis is to make an analysis of the problems occurring in the process of the Total Budget Management as well as the causes, on the basis of the current budget situation of the China ABC Airline. In light of the latest study of Total Budget Management and the advanced managerial experience in budget of those excellent airlines both form home and abroad, in combination with the industry features as well as the present situation of the China ABC Airline, the thesis is to introduce some measures for the reform and the implementation of the budget management, e.g. put strategic budget management in practice in view of the strategic goal of the company; improve the system and the institution of Total Budget Management; formulate scientific managerial structure and well-organized system within the legal entity; seek proper model for budget control and management; expand the capacity of execution and control; establish multilevel systems of performance appraisal and incentives, in order to realized the goal of total employee involvement, full implementation and overall surveillance in the whole process. The adoption of these measures would help the China ABC Airlines connect Total Budget Management with both the strategic goal of the company and the performance appraisal management, and would make it possible to build a management model of modern enterprise in combination with systematization, strategization and humanity together, which would play an important roll in the improvement of operation and management, coordinating ability and the economic returns, as well as in the achievement of the strategic goals. It is hoped that these ideas would help the China ABC Airlines out of the mistaken concept of Total Budget Management, bounce back and survive the worst economic winter, and furthermore, would exert active influence on the rapid and healthy development of the civil aviation industry.