S Group Company's Comprehensive Budget Management Improvement Research

Comprehensive budget management is a scientific management of modern enterprise implementation,and in domestic and foreign enterprises to apply.With the intensification of market competition,coal enterprises are faced with more challenges and fiercer competition.China's coal enterprises also further learning western scientific management methods,the comprehensive budget management is one of them.Due to the particularity and independence of coal industry and the depressiveness of the group's management control,Coal Group's management still has many problems and lacks a unified management system.As a method of management accounting,budget management has functions of prediction and coordination with business activities,as well as control,motivation and evaluation.Budget management is not only a management means which always puts enterprise development strategy to the first place,but also the core of the business management control system.The introduction of comprehensive budget management in the management activities,the development of the coal industry is not in the extensive development of the previous single,but through the budget to guide the development strategy and direction,the practice has proved,the budget has played an important role in the development of enterprise development.As modern enterprise system is still under construction and the use of comprehensive budget management in the enterprise is still in the exploratory stage,there are still some blind spots and errors on the understanding and practice in the advancing process.Its scientific and rationality need to be improved.Therefore,the enterprise comprehensive budget management research and practice of a long way to go.This article adopts the method of case study to study the comprehensive budget management of coal enterprise group,and select S group of companies as the research object.The full text is divided into six chapters: the first chapter of main coal group company to conduct a comprehensive budget management research background and significance,research status quo of comprehensive budget management at home and abroad were reviewed,this paper research content and purpose,research methods and framework;The second chapter,based on the principal-agent theory,the theoretical basis for strategic management theory and control theory,this article introduce the related concept of the comprehensive budget management and content,analyzes the enterprise group to implement the necessity and feasibility of the comprehensive budget management;The third chapter analyze the S group company to implement the practice of the comprehensive budget management;Chapter four is S group company the comprehensive budget management at present,the S corporation are summarized the plight of the comprehensive budget management,and the difficulties to improve S corporation comprehensive budget management to provide the basis;Chapter five improve S group company the comprehensive budget management suggestions and specific improvement measures;Chapter six according to previous research and conclusion of the paper,the group company to implement the comprehensive budget management experience summary,put forward outlook.In economics theory,management theory and combined closely with the comprehensive budget management theory,on the basis of this article from the comprehensive budget organization system,comprehensive budget preparation,budget execution and comprehensive budget evaluation of S group company to implement the comprehensive budget management put forward suggestions for improvement,thus to reduce the company's costs,enhance the competitiveness of the company,thus to achieve company strategy and sustainable development play an important role.