Research On The Optimization Of Comprehensive Budget Management Of ZY Airport Compan

In the modern enterprise management system,the comprehensive budget management always occupies the core position,which is a clue to establish the modern enterprise financial management system.With the development of social economy,especially after China’s accession to the WTO,enterprises are facing increasingly fierce market competition.In such an environment and background,the traditional extensive management mode has been unable to adapt to the development needs of the new period,and the comprehensive budget management has become an important means to improve the comprehensive strength of enterprises and enhance the market competitiveness.How to use the comprehensive budget management to master the effective use of resources,it has become the key for enterprises to win in the competition.This paper studies ZY Airport Company for the optimization of comprehensive budget management.Firstly,the research background and significance,the current status of domestic and abroad research and the research content and method are briefly summarized.Then the theory of comprehensive budget management is summarized,the concept and characteristics of comprehensive budget management are discussed,for the model of comprehensive budget management,comprehensive budget management and other aspects,in the process of comprehensive budget management,the process of comprehensive budget management and the analysis.And established on the basis of comprehensive budget management performance appraisal system,again through the airport field investigation,illustrates the comprehensive budget management in ZY airport company implement some problems,according to the characteristics of the airport,develop the airport comprehensive budget management organization system construction,establish a comprehensive budget control system,the construction of comprehensive budget analysis system and comprehensive budget evaluation system.To airport strategic objectives as a starting point,the strategic objectives into the production and operation indicators,and finally decomposed to each department or each person’s budget target,and provides an important reference for performance appraisal,when the decomposition to each department,fully consider the marketing department,implementation department,functions and responsibilities,respectively,to ensure the enterprise strategic objectives,can also be targeted to implement appraisal incentive,improve the efficiency of the company’s production and operation.The standard is established under the guidance of the theory of comprehensive budget management.Through the construction and application of the comprehensive budget management system in ZY Company,it is expected to help the application of the comprehensive budget management in practical work.