Research On The Comprehensive Budget Management Of Z Company

With the deepening of the system reform of China's medical and health industry and the development of social medical service,great achievements have been made.By 2015,the number of private hospitals has surpassed that of public hospitals.With the continuous development of private hospital industry,private hospitals are now in the stage of developing from a single hospital to a group hospital.Z company is a hospital management company mainly focusing on ophthalmic hospital.As an investment management company,Z company's annual business objectives depend on the operating conditions of its subsidiaries.As private hospitals need to be responsible for their own profits and losses in operation,in the company organization composed of several legal entities,company Z,as the management company,should pay attention to medical services,but also take into account the operational benefits,achieve the overall profit and shareholders' equity maximization,and achieve the overall strategic goal of the company.This requires Z company to carry out overall management and allocation of the company's internal personnel,finance,materials and other resources from the overall level,and at the same time,it needs to analyze,formulate and assess the annual budget objectives of each subsidiary company to ensure that the company's overall objectives can be achieved.In order to ensure the realization of the goal,it is necessary to implement the comprehensive budget management.Z company has carried out comprehensive budget management in the actual situation.On the basis of sorting out relevant research literature and relevant theories,this paper analyzes the current situation of comprehensive budget management in Z company,and finds that there are many problems in Z company,such as unclear overall budget management structure and responsibilities,disjointed budget objectives and strategic objectives,unscientific and unreasonable budget preparation methods,disordered budget implementation management process,and poor budget evaluation.In view of the key problems exposed in the actual operation,this paper puts forward the relevant improvement measures.We should make clear the budget organization structure,set up the budget objectives scientifically,optimize the preparation of budget content according to the actual operation of each unit,strengthen the control and supervision of budget implementation from the management mode and system construction,and optimize the overall budget evaluation.Finally,combining with the actual situation of Z company,this paper puts forward the comprehensive budget management optimization guarantee measures from the aspects of staff concept,system construction,internal audit,information construction,etc.The research results of this paper hope to help Z company improve the comprehensive budget management,and help Z company to make the comprehensive budget management scientific and reasonable.At the same time,it provides reference for other enterprises in the same industry to implement comprehensive budget management.