The Research On The Improvement Of Comprehensive Budgrt Management Of Guangzhou Branch Of ZJ Group

As a support tool for the realization of enterprise strategic objectives,comprehensive budget management has been adopted by enterprises in different industries in China,the positive guiding role played by which has been recognized by business executives.The new normal state shows economic characteristics,thus,enterprises can only adapt to the new changes brought by the economy,and prepare actively strategies to deal with the change of overall budget management.Based on the theory of comprehensive budget management,this paper firstly studies the current situation and achievements of the comprehensive budget management of Guangzhou Branch of ZJ Group,then analyzes the existing problems of the Company’s overall budget management and solves the causes of the problems from various aspects.At last,the paper puts forward the improvement strategy of the company’s overall budget management concerning the experience of the comprehensive budget management of the construction industry and the actual situation of the company.The main results are concluded as follows:(1)effectiveness and problems coexist in the comprehensive budget management of Guangzhou Branch of ZJ Group;(2)discussing the formation of a comprehensive budget management issues in depth and providing direction for the countermeasures based on the root of the problem;(3)the comprehensive budget management strategy of Guangzhou Branch of ZJ Group are improving the budget management system,changing the budget management model,strengthening the cost of management capacity,stricting budget implementation,making scientific performance assessment method.In short,to play a positive guiding role,the comprehensive budget management must be based on the development of the new normal law of the economy and comply the requirements of the new economic development.Only continuous improvement can ensure the comprehensive budget management to be scientific and effective.