Study On Optimization Of Comprehensive Budget Management System In DB Oil Production Factory

As we all know,whether the construction of comprehensive budget management system is scientific or not depends on the establishment of organizational structure,the setting of budget preparation process,the selection of budget preparation method,the effect of budget implementation and the effectiveness of assessment and analysis.This paper takes the comprehensive budget management system of DB oil production plant as the research object.Firstly,it elaborates the comprehensive budget management system and the basic theory of the comprehensive budget management,then introduces the current situation of the comprehensive budget management system of DB oil production plant,analyzes the current situation,finds out the existing problems,designs the corresponding optimization scheme for the existing problems,and finally analyzes and puts forward the implementation of the optimization scheme Security measures.On the basis of theoretical research on the comprehensive budget management system,this paper analyzes the comprehensive budget management system of DB oil production plant by means of visit investigation,induction and deduction,literature investigation and causal analysis.It is found that the system is unscientific in organization,not advanced in budget preparation method,not timely in budget analysis,and stimulated in budget assessment mechanism In order to reduce the budget approval process of the system,and based on the activity-based method to optimize the budget preparation method,the operation type of production management block in DB oil production plant is divided into two levels.According to the operation type,the block production,workload budget,activity-based budget,cost budget and efficiency are prepared Benefit budget is finally summarized to form the overall budget of the block.