The Research On Optimization Of Comprehensive Budget Management Of S Branch In HB Expressway

More and more enterprises have attached much importance to comprehensive budget management,which is taken as a means of financial management,a way of internal control,and a tool to strengthen communication and cooperation.By integrating the information about business conditions,business modules,capital flow,development planning,and so on,enterprises will infiltrate budget management into all aspects of operation and management and finally achieve the goal of efficiency promotion,performance improvement,cost saving,and great promise.However,because budget management involves all departments and procedures of enterprise operation,it is a systematic and complex task.In the actual application process,there are still many problems in terms of preparation method,execution efficiency,evaluation means,etc.In 2019,the HB Highway Operation and Management Organization changed from a public institution to a state-owned enterprise.As one of the most representative branches of HB Highway Group with long routes and large volume,the S Branch pays more attention to the efficiency of capital use,the ability to reduce cost and increase efficiency,and the actual profit operations while enlarging and strengthening the main business of toll collection.In this way,it has been laying increasing stress on comprehensive budget management.On that account,this paper takes the S Branch of HB Highway Group as the research object and analyzes the comprehensive budget management system of the S Branch and the preliminary effect after the system is implemented.Moreover,it selects experts respectively from decision-makers,managers,and executants of the S branch so that they can jointly establish the evaluation index system of comprehensive budget management and determine the weight matrix of relative importance among indicators through “back-to-back scoring” and frequent communication.In succession,the Analytic Hierarchy Process is used to evaluate and analyze the comprehensive budget management of the S Branch based on the results of questionnaire surveys.It is found that the aforementioned company has various problems such as the unclear division of labor in budget organization,unscientific standards of budget preparation,the inadequate strength of budgetary monitoring,and the loose connection between assessment indicators and actual situations.In view of these problems,this paper proposes an optimization plan for the comprehensive budget management of the S Branch from the aspects of strengthening the foundation of budget management,improving the quality of budget preparation,enhancing the control of comprehensive budget implementation,promoting the quality of budget difference analysis and correction,and establishing and completing the budget performance evaluation system.Through the in-depth study of the comprehensive budget management case of the S Branch,the following conclusions are drawn: Comprehensive budget management requires the participation of all staff,and budget preparation should take the characteristics of departments,posts,and regions into consideration to reasonably measure and calculate the corresponding incomes and costs.In addition,budget control should pay attention to the appropriate flexibility,while budget evaluations and incentives should be closely related to the actual work.Only in this way can comprehensive budget management truly give full play to its due effect and play a specific role in reducing costs and increasing efficiency for enterprises and promoting the implementation of strategic goals.It is hoped that the research conclusions of this paper can bring some reference and enlightenment to help the highway operation and management industry and other related ones improve their management level.