Research On Comprehensive Budget Management Of Guizhou RX Cement Plant

The party put forward the "construction of modern economic system" in the nineteen report,to improve the quality of the supply system will become the main direction of economic development,will focus on the real economy,promote China's heavy assets of enterprises to accelerate economic transformation,optimizing the economic structure,enhance their competitiveness.In this process,the overall budget management of the enterprise is an important way to start the domestic demand and promote the reform of the economic structure.The overall budget management is an internal management control method,which integrates the functions of planning,coordination,control,evaluation and incentive.In the process of enterprise management,it has been widely popularized,but in the process of popularization,there are still some problems such as narrow scope of compilation and low efficiency of budget management.Guizhou RX Cement Factory Co.Ltd.is located in ZA County of Guizhou Province,a large heavy assets of central enterprises,in order to effectively control the cost of RX cement plant in Guizhou since its inception in 2009,began the implementation of a comprehensive budget,after years of development has been basically established a comprehensive budget management system,but there are some problems,such as the comprehensive budget the target of the management of the company strategy with no effective,but only limited to the financial sector,has obvious short-term effect;then as part of the budget in the preparation of the content is not accurate,in the implementation of control is not strict etc..Therefore,it is necessary to optimize the overall budget of the Guizhou RX cement plant to meet the new development requirements of the heavy assets cement enterprises under the new situation.This theoretical research by combing the domestic and foreign existing comprehensive budget management,enterprise strategic research on comprehensive budget management combined with the idea of using the method of literature research,survey method,case analysis and other methods of investigation of Guizhou RX cement plant in the current budget management situation,and the existing RX cement plant in Guizhou at this stage in the budget management problem analysis of optimization scheme is proposed to solve these problems.The purpose of this study is to optimize the overall budget management of the Guizhou RX cement plant,to assist in the implementation of cost control and to better realize the allocation of resources.Finally,we will promote the implementation of the comprehensive budget management goal of Guizhou RX cement plant,provide effective basis for management to make scientific judgments and decisions,and also hope to provide reference for the comprehensive budget management of enterprises in the industry.