A Practical Research On The Total Budget Management Of GXM Mobile Communication Company

Total budget management, which is not only a tool but also a series of systematic application and mechanism, is regarded as a crucial constituent of modern enterprise management. It has been set at the heart of the enterprise control system based on the accumulated experience since the 1920s, when it was firstly put into practice by western enterprises. In the light of the western experience, a total budget management system which is designed to meet the Chinese national conditions has been gradually built up with the exploratory efforts made by the Chinese enterprises since the reform and opening-up. Nevertheless, despite the fact that many enterprises in China have established a total budget management system, a number of problems are observed in the system's construction and implementation, which has greatly weakened the effects of the system itself.With GXM Mobile Communication Company as the object, this study is engaged to figure out the problems existing in the company's total budget management theoretically and practically, and to propose a series of application design for the system with emphases on its design, budget planning modeling, budget evaluation and the information system construction. The first part of this paper presents the research background, aims, meanings, guidelines and methodology of the study. The second part discusses the relevant theories as well as the definition, characteristics and the functions of the total budget management. The third part of this paper is a briefing of the GXM Mobile Communication Company and an analysis of the problems existing in the practice of its total budget management, with the last part of this paper bringing forward the proposed application design for the company's total budget management with discussions and investigations on its system, procedure and information system construction.