Research On Budget Difference And Control Of Comprehensive Budget Management Of D Cable TV Company

Comprehensive budget management is a full participate,whole process and all – round series of budget management activities guided by enterprise development strategy.It has become one of the indispensable core contents in the daily operation and management of enterprises.In recent years,with the continuous improvement and deepening of the socialist market economic system with Chinese characteristics,in addition to the increasingly fierce competition among the same industries,China's cable TV industry faced by enterprises is more complex and diverse.The traditional enterprise management model and management system have been difficult to adapt to the development needs of the modern market.This is both an opportunity and a challenge for the cable TV industry.For this reason,only by constantly perfecting the development strategy and internal control,the cable TV industry managers can improve their management efficiency and profit level,enhance their ability to cope with market competition and risk.It is more conducive to the long-term development of enterprises in the future.Therefore,the implementation of comprehensive budget management is the inevitable trend for business owners and managers in the modern market macro environment,and is also one of the means of modern enterprise management.This paper takes D CNN,a state-owned enterprise as the research object and adopts the method of combining theory with practice.First of all,expound the theoretical basis of comprehensive budget management and the application of strategic management and internal control theory in overall budget management is analyzed.Secondly,combined with the actual situation of D cable television company,the paper analyzes the current situation and process of the company's comprehensive budget management.Then,from three aspects of financial budget,operating budget and capital budget,this paper analyzes the difference between D company's budget number and actual operating amount.The higher difference rate of residents' viewing fees income in the operating budget is due to the optimism of the number of active users originally projected,budgetary savings during the period were mainly due to the fact that the actual use of operating hospitality and commissions in administrative costs was significantly lower than budgeted.And the low budget completion rate of the conventional investment in capital investment also shows that the budget target setting is not reasonable when the D company compiles the budget,and then explores themacro reasons of the budget difference in its overall budget management.The lack of effective implementation and control of overall budget management and the imperfection of budget assessment and incentive system will lead to emergence budget differences.Finally,from the budget environment,budget preparation,budget implementation and monitoring,budget assessment and reward and punishment of the four angles to put forward a constructive and optimized control measures for D company's comprehensive budget management.It is hoped that the research results of this paper can be applied to provide reference for D company to implement comprehensive budget management more effectively,in order to improve the management level of the company and enhance its market competitiveness.Better serve to achieve the company's business goals and strategic objectives.