Optimization Analysis Of Comprehensive Budget Management In PZ Company

Coal and mining industry is a traditional pillar industry in China.The production process of "mining,digging,machinery,transportation,transportation and prevention" makes it different from other industries.The objective conditions are affected by geological terrain,coal calorific value and other factors.The policy is affected by the macro environment of reducing production capacity,destocking and environmental protection,and the external environment turbulence is enhanced.As a comprehensive budget management for the implementation of the strategy There are many problems in management tools,which need to be constantly examined,evaluated and reshaped to achieve the purpose of creating value for enterprises.Based on the strategic management theory,activity-based cost theory and incentive theory,this paper focuses on three issues: how to make the overall budget management of PZ company better serve the strategy? How to make PZ company's comprehensive budget better realize the function of resource allocation? How to make PZ company better play the role of comprehensive budget assessment and incentive?Three conclusions are drawn from the study: first,the strategy is decomposed by using the balanced scorecard,the key success factors and key performance indicators of the strategic theme and each strategic theme are determined,and the strategic budget is formulated to enhance the relevance between the budget and the strategy.Integrate the strategic objectives,business planning,key success factors and financial value analysis into the comprehensive budget management,realize the value evaluation of the company's strategic planning,give full play to the budget's supporting role in the strategy,and ensure the realization of the strategic objectives.Second,we should make clear the quota data of resources needed for daily operation,the key indicators of quota management and control of resource allocation,analyze the company's profit model,make differentiated layout for different branches basedon value creation,make full use of idle resources and inefficient resources,maintain budget flexibility through monthly rolling budget,respond to dynamic environment changes according to different business scenarios,and improve resources Effective allocation.Third,we should make clear the basic role of strategy,the core role of budget and the guarantee role of assessment,so as to integrate the three,enhance the strategy and budget guidance in the assessment process,clarify the key points of two-way communication in the four stages of budget assessment,stimulate the enthusiasm of employees through two-way communication,and make full use of budget management to better play the role of performance incentive.In a word,through the research on the optimization of PZ company's comprehensive budget management,this paper contributes to how the coal mining industry can improve the enterprise value through comprehensive budget management and increase the case sample,at the same time,in order to contribute to other enterprises in the same industry to solve similar problems.