Establishment And Implementation Of Comprehensive Budget Management System For Project-oriented Enterprises

With the development of economy, management structure in business is changing frequently. Two types of projects exist in current business. One is project-driven and the other one is non-project-driven. However, in this article, we call project-driven as project-oriented enterprises to analyze how the management structure changed in business. Based on customers’personality, corporations create their own contracts individually in order to support some specific services and products to their consumers. For instances, shipyard companies and construction enterprises’firms have been established their management structures based on the characteristics of cross-fiscal years and period length.Implementing the comprehensive budget management is beneficial to corporations to improve their management mechanism and integrate enterprise resources in order to achieve the overall strategic goals. Therefore, how to develop the comprehensive budget management in corporations has become to a common issue in business and education. However, the comprehensive budget management currently assumes the non-project-driven to make management hypothesis and discuss the budget preparation and evaluation. Because of the distinctions between project-driven manufacturing companies and businesses, it turns out to be discrepancy both in accounting and finance. In addition, it also caused differences in overall budget management structures between two businesses. Then, the result we predicted is that only using a simple non-project-driven management structure in business is infeasible.Owing to an enormous rise in raw material prices and labor cost since 2008, a tremendous stress on cost has been occurred to project-oriented enterprises. A scientific management structure should be applied whatever the cost of materials and mechanism or management fees. Thereby, it is essential to do full-scale budget management in business.By means of intensive study the theory in comprehensive budget management and project management, it is necessary to develop the project-driven management structure in business. Meanwhile, project-oriented enterprises are able to make a unique management structure in firms based on the difference of management features in business. Hence, companies should have more chances to establish a comprehensive budget framework to compare with their peers if firms want to stable their status.