| Along with the rapid development of today’s social economy and the acceleration of urbanization,the construction industry is developing rapidly while the competition between enterprises has become more intense.In the increasingly competitive market,in the construction project,the budget management in the pre-construction stage is a key part of the project management,and the status of comprehensive budget management in the construction enterprise is gradually rising.How to strengthen the comprehensive budget management in the construction enterprise has become a pressing problem for the researchers of the construction project to solve.Along with the ongoing reform of China’s construction industry,the overall construction industry is becoming increasingly competitive and environmental protection is also increasing.In order to be able to seize opportunities in a timely manner,successfully meet the challenges and improve the core competitiveness of the company,the company has to improve its management level.Total budget management can help companies to coordinate the overall situation,promote the improvement of the enterprise’s refinement and overall management,mobilize all personnel to join the strategic management of the enterprise,promote the orderly achievement of the overall budget objectives,and truly achieve quality and efficiency improvement.Based on the general background introduced above,this article conducts a study on the total budget management of Jilin China Gateway Construction Company through the case study method and literature analysis method.Through the investigation and research of Jilin Zhonghui Construction Company,using the management control theory and strategic management theory in management and the incentive theory in management cardiology,the current mode of total budget management of Jilin Zhonghui Construction Company is studied in depth and the current situation of total budget management of Jilin Zhonghui Construction Company is analyzed.After a series of analysis and research to find the current problems in the total budget management of Jilin Zhong Hui Construction Company.This paper finds that problems following points: firstly,the preparation quality of the comprehensive budget is poor,secondly,the level of comprehensive budget implementation is not high,and thirdly,the comprehensive budget appraisal system is not sound.The main causes of the problems are: unprofessional budget preparers,backward budget preparation concept,and no information system support for budget preparation,which lead to poor quality of comprehensive budget preparation;no authority in the process of budget execution,no supervision and control in the process of budget execution and lack of budget adjustment mechanism,which lead to poor level of comprehensive budget execution The lack of strategic orientation in comprehensive budget appraisal,the lack of supervision and control in comprehensive budget appraisal,and the lack of corresponding incentive and promotion mechanism,due to these three reasons found that the comprehensive budget management appraisal system is not perfect.According to the problems and defects found in the research and analysis of the comprehensive budget management of Jilin Zhonghui Construction Company,the current situation of the comprehensive budget management of Jilin Zhonghui Construction Company combined with the problems found to make the corresponding optimization plan: First,strengthen the quality training of budget preparers,improve the concept of budget preparation and establish budget information system to improve the quality of comprehensive budget preparation;Second,enhance the authority of the comprehensive budget and strengthen the implementation of the comprehensive budget process control and develop comprehensive budget adjustment mechanism to improve the level of comprehensive budget execution;third,establish a strategy-oriented comprehensive budget appraisal system and improve the supervision mechanism,improve the budget incentive policy and staff promotion system,the comprehensive budget appraisal system can be improved.The implementation of comprehensive budget management in Jilin China Gateway Construction Company can link every department,all the projects and all the employees together,which can help coordinate and communicate between departments and employees,so as to improve the efficiency.Moreover,it can enhance the comprehensive mobilization ability and resource allocation efficiency of the company,reduce the corresponding cost,and gradually improve the comprehensive management level of comprehensive budget in Jilin China Gateway Construction Company. |
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