The Research On Total Budget Management Of Tactical Weapon Business Division Unit Of Calt

The establishment of Tactical Weapon Business Division Unit of CALT is a very important strategy of CASC to satisfy the market requirement,improve the market competitiveness and total capability.In order to reinforce the strategic traction and general control of BU,perfect the internal controlling mechanism,total budget management is conducted.Total budget management is significant to forecast,plan,deploy,control and evaluate the business activities and various resources of BU.How to establish the total budget management system of Tactical Weapon Business Division Unit of CALT becomes a problem deserved to be researched.The studying frame and researching methods are proposed on the foundation of the backgrounds and the reality of domestic and overseas.First,the related concepts are defined.The process,contents,function and patterns are introduced,which lays the foundation of the research.Second,the general situation of Tactical Weapon Business Division Unit of CALT and the current situation of the budget management are introduced.The problems of budget management and the reasons are analyzed.Then,the total budget management system is set up,in which,the principles of total budget management is explicated,the organization is built,the operating budget,the capital budget,the fund budget and the financing budget are formulated,the process of budget is designed,the closed-loop management mechanism is built.At last,to ensure the total budget management conducted smoothly,the supporting system of the total budget management is built on three aspects: the organization and team,the regulations,and the information.