Study On The Comprehensive Budget Management Of The Highway Company A

Following their rapid development in China in recent years, highways have become an integral part of China’s transportation and economic development. For performing the operation, loan repayment, and maintenance of highways, highway operating companies emerge accordingly. To improve the level of highway management and enhance the efficiency of resource allocation, comprehensive budget management system has been introduced for use by numerous highways. Since the highway industry starts late, there are still many defects when comprehensive budget management is implemented.By focusing on the theoretical development and forming process of comprehensive budget management and referring to the theories and literatures relating to comprehensive budget management, this paper discusses the problems of A Highway Company in budgeting methods, budgeting contents and budget assessment and analyzes the reasons. Besides, this paper further puts forward the corresponding countermeasures for understanding budget, budgeting methods, performance assessment and for accelerating the ERP construction, offers some suggestions for A Highway Company to improve its management level, and also provides some experience for the reference of companies in the same industry.