Research On Optimization Of YH Automobile Matheson Group’s Comprehensive Budget Management

With the increasing downward pressure of the domestic economy,the demand of the automobile market declines,the dealer network keeps increasing,and the market becomes increasingly saturated,superimposed by the change of the preference of automobile consumers,more and more people buy online,and the competition of the offline dealer industry is intensifying.The past extensive operation of opening doors and other businesses is being eliminated,and dealers must innovate the management mode.The comprehensive budget management is a scientific management tool to improve economic benefits.Based on the current situation of the overall budget management of YH Matheson Motor Group and the characteristics of the automobile dealer industry,this paper summarizes the main problems,such as unreasonable budget targets,inaccurate cost budgeting,large deviation of budget implementation,unreasonable budget assessment and so on.Combined with the relevant concepts of comprehensive budget management,this paper analyzes the causes of the above problems.Through literature research and field interviews,it uses the theories of operational budget management,strategic management,principal-agent,etc.,and with the help of the balanced scorecard tool,it puts forward specific optimization schemes: first,it aims to optimize the determination and decomposition of the budget objectives oriented by strategy;The second is to use the method of activity-based budgeting to improve the accuracy and scientific nature of cost budgeting.Third,the use of information means,dynamic real-time monitoring budget implementation,the establishment of timely budget adjustment mechanism;Fourth,the balanced scorecard tool is used to optimize the budget assessment to solve the unreasonable budget assessment and other problems.Finally,based on the group management situation,specific safeguard measures are proposed,including the establishment of a special budget management team,training the awareness of full participation,accelerating the construction of comprehensive budget management information,and effectively guaranteeing the implementation of the optimization plan.Based on the operation characteristics of the car dealer group,this paper designs an optimization scheme of the overall budget management in line with the strategic planning of the group by optimizing the overall budget management of the YH Matheson Group,and realizes the closed-loop management of the overall budget,so that the budget management can take root in the business depth and become the strategic support tool of the group,so as to improve the market competitiveness.At the same time,enrich the domestic automobile dealership industry comprehensive budget management case study.