| With the rise of new energy and the promotion of the national goal of "carbon peak,carbon neutral",behind the hot scene of electric vehicle sales,the growth of the traditional energy industry has slowed down gradually,and Y Company,which mainly operates gas stations,has also encountered a historic impact.In addition to the company’s extensive management mode in the early stage and the lack of control over costs and expenses,under the increasingly severe market environment,the operating income and profits of Company Y have declined seriously,and the number of gas stations has also decreased continuously.In order to reverse the company’s decline in development,the company urgently needs to improve enterprise efficiency through more scientific management.The comprehensive budget management reflects the scientific,strategic and forward-looking nature of the enterprise’s internal management,and plays a key role in improving the enterprise’s internal management level and market competitiveness.The role of comprehensive budget management coincides with the need of Y Company to improve its management level.In addition,due to the impact of the New Crown epidemic on the economy,most private enterprises in the traditional energy industry face the problem of seeking benefits from management.Therefore,it is of great practical significance to study the comprehensive budget management of Y Company.In this paper,through literature research and case study,using the relevant theory of comprehensive budget management,taking Y Company as the research object,the existing problems in the current situation of comprehensive budget management of Y Company are analyzed,and targeted optimization suggestions are put forward.First of all,this paper summarizes the related concepts,related literature and related theories of comprehensive budget management.Secondly,it introduces the current situation of the comprehensive budget management of Y Company and analyzes the problems and causes of the comprehensive budget management of Y Company.Finally,in view of these problems,combined with the actual situation of Y Company,the corresponding optimization suggestions are put forward: first,optimize and improve the budget organization system;Second,implement the budget objectives based on the company’s strategy;Third,improve the process,content and method of budgeting,and introduce the balanced scorecard to make budgeting more comprehensive;Fourth,strengthen the implementation and control of the comprehensive budget to ensure the budget implementation results;Fifth,standardize the process,time and adjustment factors of comprehensive budget adjustment,and establish flexible and positive comprehensive budget adjustment;Sixth,improve the assessment and incentive of comprehensive budget,and fully mobilize the enthusiasm of employees to participate.As a private enterprise mainly operating gas stations,Y Company has some representative problems in the comprehensive budget management.It is hoped that the research of this paper will not only provide a guiding plan for improving the current situation of comprehensive budget management of Y Company,but also provide some reference for other enterprises in the same industry in improving the level of comprehensive budget management. |
