Research On Overall Budget Management Optimization Of Survey And Design Enterprises

The comprehensive budget is an effective tool for integrating business units such as production and operation and revenue costs.It is a modular and integrated management model based on the existing management level and information system.It is also the endogenous demand for the development of enterprise modernization management.However,in the actual application of comprehensive budget management,there are still many key points that need to be paid attention to and the status of implementation that needs improvement.Among them,the common shortcoming of comprehensive budget management is that the budget target is not combined with the strategic goals of the enterprise.Only the budget controls the income and profit of the enterprise,and there are certain limitations and short-sightedness.Only relying on financial data for the evaluation of the overall budget management level,can not achieve the combination of strategy and budget,business and financial integration.The business management of the company did not serve the strategy,which led to the development of the company deviating from the strategic goal.Through the understanding and analysis of comprehensive budget management in enterprise practice,this paper combines the theoretical research and thinking of comprehensive budget management and strategic-oriented comprehensive budget management.Taking a provincial transportation planning and design institute co.,Ltd.(hereinafter referred to as H company)as the case background,focusing on strategic-oriented comprehensive budget management,research on the optimization of H company's comprehensive budget management.Firstly,the thesis discusses the background and research significance of the topic,and reviews the existing literature.It systematically reviews the literature theory of comprehensive budget,and summarizes the main contents and general ideas of this research.Secondly,it introduces H company's corporate profile,knowing that H company has carried out comprehensive budget management,has a certain management foundation,but there is a good combination of comprehensive budget management and strategic objectives,leading to outstanding problems such as corporate development deviation from strategic goals.Thirdly,this paper introduces the corporate strategy into the budget management system of H company,balances the scorecard as a decomposition tool,refines the strategic objectives,and optimizes the organization system,compilation system,process system and assessment system of H company.A brief description of the expected implementation results is provided.In the process of discussion,through the use of data and charts,this paper provides evidence for the analysis and research of this paper.Based on the optimization research of H company's comprehensive budget management.Identify the problem and provide an optimization solution for each problem.The conclusions are as follows.Firstly,the distribution system of each resource is constructed by using the four dimensions of the balanced scorecard.The individualized resources are transformed into the driving force of strategic transformation through individualized budget target indicators,and the single index is solved.The problem that budget and strategy cannot be effectively combined;Secondly,using information technology to achieve the full process and dynamic management of budget preparation,budget execution and assessment;finally,strengthen the integration of financial resources and non-financial resources;establish and improve internal supervision mechanism To achieve the rigidity of budget control;establish a personalized assessment system,achieve full coverage of the assessment results,and ensure the achievement of strategic objectives through the above means.Provide guidance for the company to build a strategically oriented comprehensive budget organization system,method system,performance evaluation system.This paper optimizes the overall budget management of H Company to further improve the company's overall budget management level,enabling enterprises to continue to develop under the blueprint of strategic planning and to adapt to changes in the external market environment.It provides theoretical support and intellectual support for optimizing other budget management in other companies in the survey and design industry.