Research On Budget Management Over Expressway Service Area Operating Corporations

Budget management as a management method,the enterprise strategic target and business links up,can effectively help enterprises to realize rational allocation of resources,control activities,optimize the management,decision-making,implementation of performance appraisal,promote enterprise development.With the vigorous development of the transportation industry in our country,the highway system,rising number also expressway service area,service area as highway social function display window,its development is more and more attention,the development of expressway service area operating enterprises is increasingly valued.How to use the budget management means to promote the good development of expressway service area operating companies,expressway service area operations at present stage is one of the focus problems in enterprise management.In this paper,as a case study of GJ company is specializing in the expressway service area for the operation and management of state-owned enterprises,the establishment of a short time,the management foundation is weak,which has the service object,defining business objective dualism,business diversity,business complexity and business activities influenced by the external environment and other characteristics,at the same time with the hierarchical characteristics of approximate group enterprises in the management structure.This article is a study of the GJ company in recent years the implementation of budget management effect is poor,all levels of management personnel to the existing budget management system is not satisfied with the background,based on the analysis of investigation and interview,a combination of qualitative and quantitative analysis,summarized the strategic orientation,budget management system of organization,budget management idea,preparation method,implementation and evaluation,information system support and other issues,and considering the characteristics of business management,based on the environment,put forward the budget management system of GJ company from the reconstruction program focused on two objectives of strategy formulation,target setting,budget control and double assessment system etc.hand,in order to assist in the establishment of a fit with the characteristics of business operators service area budget management practice mode.