Research On Budget Control Optimization Of R Coke Enterprise

In recent years,affected by external environmental factors such as the national macro-supply-side reform,the "dual carbon" policy,and the new crown epidemic,the production and development of the coke industry has faced many challenges such as product price fluctuations and excess capacity.As the core of the management and control system of large and medium-sized enterprises,budget control plays a crucial role in rationally allocating enterprise resources and optimizing internal processes.Whether the budget control system is reasonable or not is not only related to the quality of the internal control of the enterprise,but also affects the execution effect of the enterprise strategy.This paper takes coke enterprises as the research object,based on the theoretical basis of the budget control system and the relevant theories of the "Guidelines for the Application of Management Accounting No.200-Budget Management" issued by the Ministry of Finance in 2016,and focuses on the problems and causes of the coke enterprise budget control system.Analysis,combined with the methods of interviews and questionnaires,to study the optimization of the enterprise budget control system.Through the research on the current situation of R enterprise and budget control system,and focusing on the budget control situation of enterprise sales and production,it is found that the problems of enterprise budget control system are: the results of budget preparation are inaccurate,the strength of budget execution Not in place,the content of the budget assessment is not comprehensive.Analyzing the budget preparation schedule,it is found that the company relies too much on historical data and ignores external factors when making sales forecasts.At the same time,the cost allocation method of manufacturing overhead is unscientific,and it still follows the traditional production allocation principle,resulting in cost distortion.The above two reasons Inaccurate budgeting.Comparing the difference between the budget and the actual data,it is found that the self-control measures in the implementation of the sales budget are too loose,resulting in a low implementation rate of the sales budget and a high cost standard quota,resulting in a serious cost over-budget phenomenon.Performance appraisal is a mere formality and confuses budget and performance appraisal,which is the main reason for the single budget appraisal index of enterprises.Based on the analysis of problems and causes,this paper proposes an optimization plan for the budget control system,increases the external factors of sales forecast and the dimension of the preparation content in the budget preparation process,and uses the activity-based costing method to allocate manufacturing expenses.In the budget execution link,increase the contract control of the sales execution process,and use the value chain analysis method to reduce the cost quota.In the budget assessment link,improve the performance assessment meeting system and increase performance assessment indicators.With the increasingly strict management and control of the coke industry in the country,enterprises must adopt advanced management models.From the perspective of cost-effectiveness,the budget control system is one of the most effective management models.It can help enterprises transition from an extensive economic model to refined management,and at the same time,through the optimization of the existing budget control system,it can help enterprises to better allocate resources,implement strategies,and manage internal management.In addition,the research ideas for optimizing the budget control system of the coke industry can be used as a reference case for other industries.