Optimization Research Of Total Budget Management In A Railway Locomotive Depot

With the development of China's market economy,the competitive environment is increasingly complex and changeable,the scale of enterprises is expanding,how should domestic enterprises strengthen management,how to enhance their core competitiveness,avoid business risks,and achieve corporate strategic business objectives,becoming a solved problem.A lot of research and practice have shown that one of the main ways to solve this problem is to effectively integrate the resources owned by enterprises and achieve comprehensive budget management.Railway transportation management needs to integrate transportation,information,manpower,financial resources and other resources so that various resources can coordinate with each other to form an organic whole and maximize economic benefits.Railway transportation enterprises must use the idea of strategic management to conduct predictive analysis of the transportation market and achieve scientific management.Therefore,the implementation of comprehensive budget management is an objective need for railway transportation enterprises to achieve their strategic goals.It is an important guarantee for improving economic efficiency and achieving enterprise value.It is also an effective means of rational allocation of internal resources.This paper combines relevant theories to study measures to improve the overall budget management of the A railway locomotive section.Specifically,on the basis of researching and introducing the theory of comprehensive budget management at home and abroad,the application of budget comprehensive content,budget preparation and release,budget implementation and control,and budget evaluation to the comprehensive budget management of A railway locomotive section A comprehensive analysis of the current situation and internal and external environment.Using strategic management analysis tools to analyze the difficulties faced by A railway locomotive section in implementing comprehensive budget management at different stages from different angles,and find out the current mobilization budget,budget implementation basis,budget preparation process,budget preparation method and budget of A railway locomotive section.The problems in the monitoring mechanism and other aspects,and summarize the reasons for the problems caused by the implementation of comprehensive budget management in the A railway locomotive section.And improve the comprehensive budget management of the A railway locomotive section from the aspects of perfecting the operating mechanism of budget control,transforming the traditional budget model,revising the budget indicators,developing the budget indicator and marking the early warning information system,establishing the perfect budget monitoring mechanism and improving the budget evaluation requirements.Specific measures to improve the comprehensive budget management method of the A railway locomotive section to maximize economic benefits.