The Study On The Management Optimization Of The Comprehensive Budget Of Group YT

Economic globalization not only brings more development opportunities for many enterprises,but also makes it face more challenges in the market economy environment.In this context,if enterprises want to develop in a long term,they must strengthen their internal management level.As an effective means to improve the internal management level,the comprehensive budget management has been adopted by more and more companies.Comprehensive budget management can help enterprise managers effectively grasp the market dynamics,and make proper planning,coordination,control and performance evaluation of enterprise management activities.With the development and practice of enterprise management theory,comprehensive budget management has gradually become one of the important tools of enterprise management and control in western developed countries,and it provides a favorable support for performance evaluation in a certain period.In our country,because between planned economy and market economy difference,the budget at the beginning of the development of relatively simple design,introduced the comprehensive budget management of late,so it is easy to produce all kinds of errors on the comprehensive budget management.YT group is a private enterprise in this paper.In 2013,it began to change from traditional budget to overall budget management.In recent years,the implementation of comprehensive budget management,although the enterprise itself constantly improve overall budget management in order to adapt to the characteristics of the enterprise itself,but there are still shortcomings can be improved.The YT group is based on the following two reasons:on the one hand,YT group is a coal production,transportation and marketing industry diversified business group,due to the coal industry in recent years to the capacity of policy,YT group in the production of limited production conditions,how to achieve the strategic goal of adjusting the internal management of enterprise guarantee,and to further promote economic growth has become a major problem;on the other hand,the YT group is a private enterprise,relative to the group size,the comprehensive budget management implementation and management method of late,private enterprises with the family characteristics,there are some conflicts between the formulation and Implementation of arbitrary chairman decision-making and comprehensive budget management the.The thesis tries to solve these problems so that the comprehensive budget management can better serve the management and development of the enterprise,not just the process".This paper adopts a combined method of theoretical analysis and case analysis,we first introduce the current research status of research and application research,establishment of comprehensive budget management objectives of the three aspects at home and abroad,introduces the reference of the comprehensive budget management theory and theoretical basis;secondly the overall budget management of YT group from budget institutions the budget preparation,process and contents,budget analysis and budget adjustment and evaluation and reward in several aspects of the analysis,find out the problems and causes in the application of comprehensive budget management in YT group;finally,through the above analysis,the optimization of the overall budget management of YT group,which has more practicability and adaptability.And hope to provide theoretical and practical reference and suggestion for other coal group enterprises to implement comprehensive budget management.