Comprehensive Budget Reform Of Port Enterprises:A Case Study Of N Port(Group) Co.,Ltd.

Comprehensive budget management is an important means of modern enterprise management,the implementation of comprehensive budget management of the budget,can improve the level of enterprise management,enhance the core competitiveness of enterprises,promote the implementation of the strategic objectives of the enterprise development,the current domestic enterprises to implement comprehensive budget management is still in the primary stage of development,especially for shipping agency enterprises,the content of this research is relatively blank,lack of practical guidance.Based on this background,this paper focuses on the study of comprehensive budget management in concrete cases.The main research contents are as follows: Firstly,it discusses and analyzes the theory of comprehensive budget management,summarizes the characteristics and functions of comprehensive budget management,and summarizes the comprehensive budget management system of N enterprises,which covers the system system,the target system and the risk management system.Secondly,the case study and the theory research method are used synthetically,referring to the previous research results,the budget management system of N enterprise is designed,and from the point of view of risk management,the pre-study is carried out.Calculate the management system to carry on the differentiation analysis;again,summarizes the N company to carry out the overall budget management results and the existence insufficiency;finally from the risk control angle carries on the revision and the supplement to the company to carry out the overall budget management plan.Hope that through the theoretical and practical research of this paper,we can provide more ideas for N port(group)co.,ltd to better implement comprehensive budget management,and also hope to help other peer enterprises and promote the development of comprehensive budget management.