Based On The Business Characteristics Of The Group's Subordinate Companies Research On Budget Management

With the development of economy in our country,comprehensive budget management has been applied in more and more enterprises,Some enterprises have achieved good results in the implementation process,which makes more and more enterprises try to take the overall budget management as the internal management,so as to improve the efficiency of internal control,However,the process of comprehensive budget management which some enterprises to implement is not smooth,They add a lot of costs,but with little effect,which kind of case often happens in when a group company orders its subordinate companies to implement full budget management,Taking M company of Z Group as an example,this paper expounds the implementation of budget management of M company under the background of group company requiring grass-roots management units to carry out overall budget management,The author found many problems in the process of budget management,Through the study of these problems,the author thinks that M company is not suitable to implement comprehensive budget management because of the particularity of its business and the limited level of internal management,The company's business is based on project construction,so project budgets and other budgets should be differentiated and managed in different ways,This paper demonstrates that M enterprise is not suitable for implementing overall budget management in project budget,and puts forward the principles and suggestions of project budget,In addition,this paper analyzes the problems existing in the budget management organization,budget preparation,budget implementation adjustment,budget assessment and reward and punishment,On the basis of this,this paper puts forward the suggestions of optimizing and improving from four aspects:establishing an organizational structure for budget management,scientific budgeting,improving the budget adjustment mechanism,formulating a system of assessment,rewards and punishments,etc,,so as to ensure the smooth implementation of other budget management in enterprises,Through the study of the case of M company,this paper comes to the conclusion that: first,the comprehensive budget management does not apply to all enterprises,When the lower group companies implement the comprehensive budget management at the request of their superiors,they should first analyze the adaptability of the comprehensive budget management in their own enterprises,Second,the key point ofimplementing comprehensive budget management in lower group companies is to communicate fully with the group company and find a budget management plan that not only meets the requirements of the group company but also helps to improve the management of the company,Third,M is a project-based enterprise,in order to make the company's budget management hierarchy and clear goals,This paper puts forward the idea of differentiating the project budget from other budgets,which can be applied to the budget management of the same kind of enterprises that focus on project construction.