| In recent years,with the continuous development and improvement of the theory and practice of comprehensive budget management,most highway enterprises have adopted the principle of maximizing economic benefits.Without exception,they have chosen comprehensive budget management methods for enterprise control,but the actual implementation is not true.There is still a lot of deficiencies and shortcomings in the overall budget management of meaning.Comprehensive budget management is undoubtedly a vital tool and tool for modern enterprise management.As a baton for effective management of enterprises,comprehensive budget management can not only support the realization of the business plan of the enterprise,but also further guarantee the achievement of the strategic goals of the enterprise.The comprehensive budget integrates all aspects of management,finance,human resources,and strategy,and its role in the highway industry is becoming more and more obvious.Therefore,it is necessary and practical to discuss the application of comprehensive budget management in the expressway industry.Based on the current situation of budget management research at home and abroad,the article systematically organizes the basic theories about the concept,characteristics and organizational structure of the comprehensive budget,and summarizes and analyzes the characteristics of the expressway industry.Subsequently,under the guidance of the basic theory of comprehensive budget management,combined with the case analysis method,systematically and comprehensively introduced and analyzed the current situation of ABC Expressway Group Co.,Ltd.(hereinafter referred to as ABC Express Group)comprehensive budget management,including company profile and budget.Organizational system,etc.The article shows the management methods and status of ABC Express Group's operating budget,special decision budget and financial budget in the form of data and graphs,and then finds the defects and shortcomings in the implementation of ABC Express Group's budget,and further analyzes the defects and The reason for the lack.Finally,some constructive suggestions were put forward for the problems identified by traceability,such as reforming the budget team and improving the budget organization structure.By interpreting and dissecting the problems existing in ABC Express Group,the article puts forward constructive opinions and can give certain enlightenment to ABC Express Group's comprehensive budget management,thus promoting ABC Express Group to better play the role of overall budget management and improve ABC Express.The Group's comprehensive development capability will ultimately enable ABC Express Group to achieve short-term business plans and long-term strategic planning.The research results of ABC High-speed Group's comprehensive budget management will be used in the theoretical study of comprehensive budget management to further enrich the case of comprehensive budget management in the expressway industry,laying a solid foundation for future comprehensive budget management research on the expressway industry.In addition,the research and analysis of ABC High-speed Group's comprehensive budget management can provide a reference and reference for the implementation of comprehensive budgets by enterprises in the same industry. |
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