Research On Optimization Of Total Budget Management In ZJ Company

Under the guidance of corporate strategic objectives,comprehensive budget management,through budget preparation,execution,control,evaluation and incentives and other series of activities,comprehensively improve the management level and operating efficiency of the enterprise,which is a management method to maximize the value of the enterprise.Budget management is to allocate enterprise resources in a planned manner and coordinate the production and operation activities of enterprises to meet the goal of maximizing the profits of enterprises.Comprehensive budget management integrates management,control,evaluation and incentives.This comprehensive strategic management model is an important means of modern enterprise management and control,which can effectively improve the management effectiveness and economic benefits of enterprises.Most enterprises use comprehensive budget management as one of the main ways to optimize enterprise resource allocation and enhance market competitiveness in order to gain a place in the increasingly fierce market competition.The construction industry has the characteristics of long development cycle,large investment amount,easy capital shortage,and great influence from the external environment.At present,all circles have widely recognized the effective role of comprehensive budget management to prevent corporate risks and rational allocation of resources,so,Comprehensive budget management is an important management tool for the construction industry.Strengthening the research on the improvement of overall budget management is conducive to the budget reform of enterprises and the strengthening of refined management of construction companies.However,most enterprises in our country are not mature enough in the integration of the budget,Zj company also has the same problem.This paper takes ZJ Company as the research object,adopts the literature research method and the case analysis method,on the basis of the related research results of the overall budget management and the principal-agent theory,the control theory,the motivation theory and the strategic management theory,this paper analyzes the Implementation Status of Zj company in the aspects of budget compilation,budget execution and control,budget examination incentive,etc..Although ZJ company has initially established a comprehensive budget management system,the study found that,the main problems of ZJ’s overall budget management are the deviation of budget target execution,the singleness of budget making method,the inconspicuous function of budget evaluation and so on.For this reason,this paper puts forward some suggestions for reference:Introducing the real induced budget model to perfect the deviation of the budget objective,increasing the budgeting method as appropriate,and improving the budget evaluation index,to strengthen the budget evaluation of ordinary staff constraints,and the use of a variety of incentives vary from person to person.This article takes ZJ Company as an example.Through analysis,it mainly draws the following conclusions:To improve the comprehensive budget management of ZJ Company and solve the current problems,it is necessary to comprehensively deepen the implementation of the three major aspects of technology,system and process,and promote the interaction of all links.Overall coordinated operation to complete corporate strategic goals.