Study On Optimization Of Total Budget Management System Of Lu’an Xinjiang Coal Chemical Co.,Ltd

Since the introduction of a series of supply-side reform measures and environmental protection policies,the coal industry,as a traditional industry,has been greatly impacted.Coal enterprises need to face great challenges.But at the same time,along with the substantial increase of railway capacity and the reduction of transport costs,Xinjiang coal ushered in new development opportunities.Challenges and opportunities coexist.In order to achieve better development,it is particularly important to improve my management ability and achieve lean management to cope with challenges and seize opportunities.Comprehensive budget management is an important method to achieve lean management,an effective management tool for enterprises to optimize cost structure and improve operation quality,and can help enterprises cope with the complex and changeable internal and external environment.In this paper,Lu ’an Xinjiang Coal Chemical Co.,Ltd.,a company with the longest history and strong strength in Xinjiang,is selected as the research object.Through studying the comprehensive budget management data of the company and interviewing key personnel,the problems existing in the comprehensive budget management of the company are comprehensively analyzed.And through the study of relevant literature,from the perspective of internal control COSO internal control framework,aimed at the improvement of internal environment from the overall budget management,the establishment of a comprehensive budget management risk assessment mechanism,the optimization of comprehensive budget management control activities,the ascension of the comprehensive budget management information communication,the improvement of the comprehensive budget management supervision mechanism five aspects to carry on the system optimization,To improve the overall budget management of Lu ’an Xinjiang Coal Chemical Co.Ltd.Through this study,on the one hand,we hope to improve the current overall budget management of Lu ’an Xinjiang Coal Chemical Co.,Ltd.,and on the other hand,we hope to provide practical reference for the same type of research.