Research On Optimization Of HD Group Comprehensive Budget Management System

Comprehensive budget management developed in western countries at the end of the 19 th century.After decades of research and application,it has developed into an independent management field now,and has achieved good management effects.Since it was founded and applied,it has had a history of nearly one century,while it only has a 30-year short history in China.But with good control effects obtained,the entrepreneurs realize that the comprehensive budget solution is very important and effective and establish independent system to control and elaborate costs in a planned way.In recent decades,with clarity of national industrial policies and needs of enterprises development,media groups in China have been reorganized and established.The media industry has gradually formed.Under the impact of globalization and integrated economic environment,how to adapt to the changeable market environment,how to apply it to maintain sustainable development and how to integrate budget and strategy,are problems that media people need to discuss and solve.This dissertation aims to apply the theory and system of comprehensive budget management to a typical newspaper media enterprise.Taking HD group as an example,it combines the development strategy and the comprehensive budget management system,and puts forward plans and safeguards to improve the system in key points of budget organization,budgeting,budget control and implementation,and feedback of budgetary assessment.The plans and safeguards include improving the organization construction and strengthening the functions of different levels;combining the target and the group strategy closely to achieve seamless docking and complement each other;strengthening the budget full control to ensure the high-quality budget;establishing efficient budget assessment mechanism which links the realization of budget index to department and individual performance;introducing information system to improve the timeliness of budget among departments,etc.It is hoped that the research results will serve as a reference for improving the comprehensive budget management of HD group.