Research On The Optimization Of Comprehensive Budget Management Of Company A

As one of the modern management tools,comprehensive budget management can scientifically plan,distribute,appraise and control all kinds of resources of an enterprise,so that the enterprise can effectively organize and coordinate the production and operation activities,achieve the established goals,and meet the needs of long-term and stable development.Over the years,the natural gas pipeline transmission company A has actively implemented comprehensive budget management and achieved certain results.However,with the launch of China's vigorous development of natural gas policy,company A has failed to fully integrate the rapid growth trend of natural gas consumption demand in business,investment and financial budget management,resulting in increasingly prominent problems that do not adapt to the current situation,which requires company A to combine the new situation,timely diagnose the existing problems,and put forward optimization plans.This paper explores the research status of comprehensive budget management at home and abroad,and clarifies the theory of comprehensive budget management.On this basis,the comprehensive budget management of the natural gas pipeline company A is studied.Firstly,the current situation of Company A is comprehensively combed and refined in the aspects of the establishment of budget management objectives,organizational structure and responsibility division,design of budget management process and content,budget implementation and control,deviation analysis implementation and assessment,etc.,and the effects at the present stage are summarized.Secondly,by using the methods of questionnaire and interview,this paper analyzes the problems in the comprehensive budget management of Company A.The main extracted problems include the low degree of coincidence between the budget objectives and the company's strategy,the low recognition of the budget management organizational structure by the employees,the lack of systematic budget preparation content and methods,and the poor coordination among budget implementation,control and adjustment,and the one-side budget assessment system.Thirdly,in view of the above problems,combined with the specific business situation of Company A,the optimization design objectives of the comprehensive budget management plan are proposed,and the specific contents of the plan are proposed,which include,making the budget objectives based on the company's strategy and balanced scorecard;improving the organization and division of the comprehensive budget management;improving the contents of the budget preparation and adopting more scientific preparation methods;strictly implementing the budget management process and constructing the beforehand control scheme and dynamic early warning mechanism,improving the budget assessment system and scientifically setting the assessment cycle,etc.Finally,from the aspects of comprehensive training,supporting system construction and integrated information platform,the paper puts forward the guarantee measures that Company A needs to take in the implementation of the comprehensive budget management optimization plan.