Research On The Evaluation And Optimization Of The Over All Budget Management Of XK Group

A reasonable strategic plan of an enterprise helps guide the enterprise to optimize resource allocation,determines the future development prospects of the enterprise,and is crucial to the further value-added of the enterprise.Comprehensive budget management is an important means of enterprise management.It can not only integrate resources,further coordinate the production and operation of enterprises,but also conduct effective budget assessment,enhance the core competitiveness of enterprises,and achieve long-term stability and prosperity of enterprises.This practical management method has been proved to be an inseparable and important part of the company's internal system management in practice,and has played a great leading role in the entire industry.Obviously,its forward-looking and scientific nature has been recognized by Recognized by senior executives from all walks of life.However,although the comprehensive budget management work of Chinese enterprises has achieved great development in recent years,in the process of implementation,it is found that there is still a lack of research on this aspect by state-owned enterprises in the coal industry.Accordingly,the main direction of this paper is the budget management of coal mining enterprises,and the purpose is to hope that through the deeper integration of the research and the comprehensive budget management model of coal mining enterprises,the paper will have a stronger guiding significance for the research on the comprehensive budget management model of state-owned enterprises in the coal industry.,in order to realize the long-term development of the enterpriseThis paper firstly summarizes and analyzes the basic situation of the research on the overall budget management of enterprises in China,makes a conceptual division of the overall budget management of enterprises,and introduces and analyzes the relevant basic theoretical issues involved in this article.,focusing on the company's incentive theory,control theory,and balanced scorecard;then,it summarizes and analyzes the basic status of XK Group,involving the basic status of the enterprise,organizational structure,budget preparation,plan implementation,budget performance management,etc.;,carried out a systematic investigation and research on the overall budget management of the XK group company,and used the analytic hierarchy process and the fuzzy comprehensive evaluation method to carry out a comprehensive evaluation of the overall budget management of the XK group company,and found that the main problems it faced were:,the overall budget management of the enterprise is out of touch with the company's strategic development;then,according to the serious disconnection between the enterprise's internal overall budget management system and development strategy,this paper implements the implementation of the XK group's internal overall budget management system fully optimized.And draw lessons from foreign excellent corporate financial management methods,as well as the advantages and disadvantages of the coal industry,through the integration of financial and non-financial indicators,while adopting a strategic map to improve a comprehensive management system.Finally,in order to solve the specific problems in the current budget process,in order to operate the overall budget management more effectively,and to improve the group company's overall budget management capabilities,it proposes specific measures to ensure the operation of the overall budget management system,and summarizes this article.and outlook.To sum up,it is expected that through the in-depth research of this article,it can help XK Group to complete the actual implementation of the company's strategy,so that the company's overall budget management will no longer be stagnant at the company's internal management level,but should promote the improvement of the company's strength and achieve the company's Long-term development.