Research On Comprehensive Budget Management Problems And Countermeasures Of Iron And Steel Enterprises

In recent years,more and more attention has been paid to improving the management level of enterprises.As an important tool to improve the management level of enterprises,comprehensive budget management has also been paid more attention by enterprises.Only by doing a good job of comprehensive budget management,can we control the operating cost of enterprises and improve the management level of enterprises.China is a big iron and steel country,and the iron and steel industry is also one of the main driving forces of China's economic development in the industrial age.However,with the arrival of economic globalization and the era of network economy,the development of the iron and steel industry is facing many problems.In order to effectively solve the problems existing in the development of iron and steel industry,China's iron and steel enterprises should focus on promoting the development of comprehensive budget management,effectively improve their own budget management level,and then promote the sustainable and healthy development of enterprises.Based on the relevant literature and using the methods of literature induction,case analysis,investigation and research,this paper firstly analyses the current situation of China's iron and steel enterprises,points out the main problems existing in the comprehensive budget management of China's iron and steel enterprises,analyses its causes,and constructs the comprehensive budget control of China's iron and steel enterprises according to the current situation.System.Secondly,taking TG Company as an example,the current budget management system,budget process and budget implementation results of TG Company are analyzed.The research finds that TG company has problems in budget compilation,budget execution and budget control,budget assessment and management methods to varying degrees,which are mainly manifested in the following aspects: budget target is out of line with enterprise strategy,budget compilation is relatively poor in rationality and accuracy,organization is not perfect,staff participation consciousness is not strong,and anticipation.The problems include inadequate implementation,weak control,lack of rationality of assessment methods and indicators,weak information base and lack of professionals.Finally,based on the analysis of the current situation of the comprehensive budget management of iron and steel enterprises in China and the case study of TG Company,the countermeasures and suggestions for strengthening thecomprehensive budget management of iron and steel enterprises in China are put forward in view of the outstanding problems found in the study.