Research On Comprehensive Budget Management Of XX Company Into The Budget Credit Evaluation

Over years, XX company has made great efforts to sustain her rapid growth through expanding the scale of assets and benefiting from scale economy. However, as the company becomes matured, the effectiveness of Scale economy is limited. C urrently, the international mobile industry is growing vigorously, and the competition among mobile communications operators is becoming increasingly intense. In order to cope with this situation, XX company uses the comprehensive budget management, with the cost budget as the core, to put a premium on costs and expenses control, hoping it can become an important way for the very future profit growth in the case of a slowdown in revenue growth.At present, a major budget administration organization has been established in the company, consist of the department of administration and budget, budget management, budget management team and board line budget responsibility center. The budget management strictly follow the process, the process includes budget preparation, implementation, monitoring, analysis and assessment. However, in the actual operation there was a serious budget slack. The current budget management system to achieve the degree of personal and department performance budget goals tied up, this approach is to strengthen the role and position of the budget, but also inevitably led to the emergence of value only budget goals and not pay attention to the process of budget management control, but because of the lack of evaluation and incentive mechanism on budget management the whole process of the budget management of the company, leading to the current chaotic situation.In order to effectively solve the problem of budget slack, this paper puts forward the budget credit assessment XX company comprehensive budget management optimization strategy based on the construction of evaluation index system of the budget credit, the system of budget credit assessment administration. The Balanced Score Card(BSC) is the basic of the budget credit assessment index system, and 4 dimensions to affect the effectiveness of budget were been created: the studying and growth, inside management, customer(comprehensive survey of the office of management and budget(budget) and financial performance), evaluation index set for each dimension, and the use of expert forecast method and hierarchical analysis method for index weight.