| China’s automobile market has changed from high-speed growth in the past decade to high-quality development.As an important link,automobile logistics has been deeply affected by the automobile market.The service quality and management level of automobile logistics have been continuously improved,and the upgrading of automobile logistics industry has been accelerated.Comprehensive budget management is a management system that involves all economic businesses and tracks all business processes with the participation of employees at all levels of the company.Starting from the enterprise strategy,it supports the achievement of the annual target of the enterprise and realizes the optimal allocation of resources.Although YQ Automotive Logistics Company(hereinafter referred to as YQ Company)has initially set up a comprehensive budget management system in the parentsubsidiary company,there are still many problems in the actual operation.In this paper,combined with the research status of comprehensive budget management,according to the actual work of YQ company’s comprehensive budget management,the existing problems in the actual work,and give the optimization plan.Through the analysis of the current situation of the application environment,preparation,implementation and assessment of the comprehensive budget management,it is found that there are still some problems in the comprehensive budget management of YQ company,such as the problems of unscientific budget target setting and low quality of budget preparation in the process of budget preparation,and the problems of inadequate budget control and low level of budget analysis in the process of budget execution.Based on the operation characteristics of the parent-subsidiary model of YQ Company,the budget premise should be unified horizontally during the budgeting process.Centralized management should be carried out for those with centralized departments,and budget objectives should be flexibly set vertically.A variety of budgeting methods should be adopted,which conforms to the development stage of each subsidiary company and is suitable for the company’s management level and management needs.Secondly,optimize the budget implementation link.On the basis of continuous optimization of the financial internal comprehensive budget management system and risk early warning mechanism,expand and fix the daily working mechanism with relevant responsible departments,such as regular feedback of business data,implementation of responsible departments and responsible persons,promote the mutual integration of business and finance,give play to the financial supervision function of business,improve the guidance of business;Finally,it is to optimize the process of budget assessment.On the one hand,it should enrich the assessment index system of comprehensive budget management,pay attention to the logical relationship between indicators,and avoid shortterm benefits.On the other hand,the assessment of comprehensive budget management should not only assess the completion of budget indicators,but also evaluate the quality of comprehensive budget management,which should not only support operational decisions,but also improve the management level.To sum up,I hope this paper can help improve the overall budget management level of YQ Company and provide some references for other automotive logistics companies. |
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