The Research Of GZDT Group's Comprehensive Budget Management System And Its Effectiveness Analysis

Enterprise internal reforms,along with our country market economy development and deepening,and comprehensive budget management is the enterprise one of the most important several internal management control link,its position in the enterprise management has been more and more important.With comprehensive budget management,enterprise managers can make good planning,coordination,control and performance evaluation.Optimizing the overall budget management of enterprises can achieve the goal of improving operation quality and enhancing competitiveness.In foreign countries,comprehensive budget management started early,researched deeply,used widely and achieved great results.On the contrary,China's comprehe nsive budget management has developed rapidly,but it has a late start and insufficient understanding and application.There are many problems,such as the lack of budget management and the awareness of strategic combination,and no effective budget assessment mechanism.Therefore,in recent years,Chinese enterprises have begun to attach importance to this issue,deepen their understanding of budget management,and attach importance to the compilation of budget.In order to help enterprises solve the problems existing in the budget management,this paper has chosen the "group of overall budget management system research and its results analysis",this thesis study on specific taking GZDT company as an example.This paper firstly expounds the background and significance of the research,and summarizes and comments on the theoretical research and practical process of comprehensive budget management in China and western countries,so as to determine the research methods and content framework.Secondly,it briefly introduces the comprehensive budget management theory and standard cost management theory related to research,and makes a systematic introduction to the meaning of comprehensive budget management based on strategic perspective and the overall framework of the research.Finally,this paper takes GZDT as an example to introduce and analyze the design and budget control process of its comprehensive budget management system.Specifically,the formulation of the strategic planning of GZDT group;The establishment of the budget organization;The determination of the target system of budget targets;Budgeting,control,analysis and assessment methods;And how standard cost management combines with the overall budget.The paper also analyzes the effect of the co mprehensive budget management of the company on all aspects of enterprise operation and management.On the basis of summarizing experience,it points out the problems that the firm has in the budget management and raises the appropriate Suggestions for improvement.Through the evaluation and analysis of the advanced comprehensive budget management system of GZDT group,this paper concludes that it is worth learning and learning experience,and provides theoretical guidance and practical experience for other enterprises,especially the rail transit industry to improve the comprehensive budget management.