Research On Comprehensive Budget Management Of Z Branch Of Guizhou Telecom

Comprehensive budget management,a scientific management method and means,can help enterprises improve their economic efficiency and maximize their value.Since it was born in the US business in 20 s twentieth Century,comprehensive budget management will soon become the standard operation procedure of enterprise management,which has played a great role in promoting the development of modern industrial and commercial enterprises.Since the reform and opening up,our country has begun to introduce this advanced management method actively,and has gradually developed and perfected in the practice of enterprise management in China.The telecommunications industry is a strategic,foundational and forerunner industry that fully supports China's economic and social development.In the case of the development of China's economy into a "new normal",speeding up the internal requirement of changing the way of economic development will provide a major opportunity for the development of the telecommunications industry.One of the major measures to reduce the cost and increase efficiency is the implementation of comprehensive budget management and continuous improvement and optimization.China Telecom group Z City Branch is a prefectures and municipal branch of China Telecom group,located in Z City,Guizhou province.Since its founding in 2008,the company began to implement comprehensive budget management.But at present,there are still a lot of problems in the implementation process.Therefore,it is necessary to further improve and optimize the overall budget management of Z branch,so as to meet the new development requirements of telecom industry and Z branch under the new situation.By means of literature research,case study and field investigation,etc,on the basis of summarizing the domestic and foreign related research on comprehensive budget management and telecommunication industry,this paper analyzes the current situation and problems of the implementation of the comprehensive budget management of Guizhou Telecom Z branch from the perspective of the budget management process,and finds that there are many problems in the implementation of the company,such as the imbalance of budgetary objectives and the company's strategic objectives.Finally,in view of the problems found,this paper puts forward a comprehensive budget management optimization plan for Guizhou Telecom Z branch,including specific optimization suggestions and safeguard measures.The research aims to help Z branch improve the problems in comprehensive budget management,promoting the promotion of its overall budget management level.At the same time,this paper also expects to provide some references for the improvement and optimization of other budgetary management problems in other telecom enterprises.