Research On Comprehensive Budget Management Of H Group Co.,Ltd.

As an accumulated advanced management experience in the developed countries for many years,the comprehensive budget management promotes the development of major domestic and foreign enterprises.It is conducive for the establishment of internal control mechanism which can improve the enterprise’s financial management level,and promote the smooth implementation of the company’s strategic objectives.Based on its long industry construction period,as well as its large scale and large consumption of funds,the construction enterprises need an effective management mechanism to carry out the control and management effectively.As a scientific management method,the comprehensive budget management is in integration of the strategy,management,finance,human resources and other management contents,which helps to improve the effectiveness of enterprise strategy implementation and operational efficiency.The role of comprehensive budget management in China’s construction enterprises is becoming more and more important.Therefore,it is necessary and practical to explore and study the application of comprehensive budget management in China’s construction enterprises.Based on the theory of comprehensive budget management,first of all,the theories researches on comprehensive budget management from domestic and foreign are summarized,and the comments on the basic concepts has been made from the existing research results,and the overall budget management is defined when the content,methodology and theoretical basis are introduced etc.On this basis,taking the comprehensive budget management of H Group Co.Ltd as the research object,from the guiding ideology,organization structure,budget,audit,evaluation and correction in H group company,the executive analysis as well as the in-depth analysis to the status quo of comprehensive budget management are made,and the paper finds out the existing problems in the following aspects: the budget management system is not perfect,and the awareness of budget management is lacked;the budget management and supervision is insufficient,and the performance evaluation and the incentive system is not implemented.Then,this article reconstructs the organization system,with which the comprehensive budget management of H Group Co.Ltd.process system is carried out,and then it uses the AHP method to analyze the comprehensive budget management performance H Group Co.Ltd and constructs the evaluation system.The effective operation of the comprehensive budget management of H Group Co.Ltd provides some safeguard measures,in order to improve the H group limited economic benefit and management level,and accelerates the smooth realization of the strategic target of H group to realize the maximization of enterprise value.