Research On Budget Execution Management Of DH Motor Group

As a effective management tool for implementing corporate strategies and plans,comprehensive budget management plays an important role in comprehensively improving the management level of enterprises.How to implement and improve comprehensive budget management has always been a concern of theory and practice.Effective management of overall budget execution is a necessary condition for achieving full budget management functions.Whether budget execution management is effective and whether budget execution is in place is the key to the success of budget management.It is also the key to the implementation of corporate strategy and plan.How to effectively manage budget execution is an urgent problem to be solved in practice.DH Motor Group Co.,Ltd.is a large-scale automobile enterprise directly managed by the central government.It has applied comprehensive budget management to practice earlier,and has continuously improved and improved it.It has been listed as an advanced model of comprehensive budget management by the State-owned Assets Supervision and Administration Commission.As an advanced unit of comprehensive budget management,it conducts research on its budget execution management,explores its advanced experience,finds and compensates for its shortcomings,implements and improves corporate budget execution management,and then improves overall budget management to ensure corporate strategy and plan implementation.It is of great significance.This paper uses case study methods to conduct research on the budget execution management of DH Motor Group.In the research process,on the basis of collecting and combing the literature on comprehensive budget management and budget execution management,and constructing a theoretical framework for comprehensive budget execution management,the pattern matching method is used to include interview data,field observation data,document data,and archive materials.A variety of information on the implementation of the DH Motor Group's budget execution management,second-hand data evidence analysis.The article focuses on the advanced practices and shortcomings of the management of the budget execution of DH Motor Group,budget execution and decomposition,budget execution analysis,budget execution control,budget execution adjustment and evaluation.Through the analysis of the case evidence data of DH Motor Group,it is found that the advanced position of DH Motor Gompany in budget execution management is:(1)Determine the degree of budget decomposition and establish a clear budget decomposition process.(2)In budget execution analysis and feedback,implement budget rolling management and tracking mechanism,and effectively monitor budget implementation rolling budget management;We will establish a comprehensive budget management mechanism and actively promote the management of standards.(3)Strict budget authorization examination and approval system in budget implementation control;Establish monthly budget control mechanism;Establish a budget early warning system.(4)In the process of budget adjustment,following the principles of seriousness and relevance,and pre-determine the conditions and frequency of budget adjustments.At the same time,the following problems also exist in the budget implementation management :(1)The company does not track the budget implementation with enough effort and focuses on the results rather than the process.(2)The budget control content is not perfect and the key points are not prominent.(3)The sources of budget analysis,reports,feedback and evaluation information are excessively dependent on the budget implementation units.(4)Insufficient application of budget execution management process information system and insufficient integration with business information.According to the above research conclusions,the company should implement budget rolling management,improve the analysis and tracking mechanism;improve the control content,clarify the control focus;implement the special investigation of budget execution,increase the audit of budget feedback information;strengthen the integration of budget information system,and management The integration of information systems such as human resources.