Research On The Optimization Of Comprehensive Budget Management Of L Construction Group

As a local state-owned enterprise in Gansu Province,L Construction Group Co.Ltd.is a large state-owned highway construction enterprise with its main target market in Gansu Province.With the development of market economy and the gradual opening up of policies,more and more competitors have flooded in,including central enterprises,local state-owned enterprises and private enterprises of varying quality and quality.The competition among enterprises has become increasingly fierce,and the downward pressure of domestic economy has increased.Enterprises need to improve their own competitiveness and development power,in addition to the industry particularity of construction enterprises and the business complexity of L Construction Group,which is different from traditional construction enterprises,the error of the use time and quantity of each resource is expected to have a huge impact on the cost,and fine management is very necessary.As a highly used management and control tool in modern enterprises,comprehensive budget management plays an important role in business planning,coordinating the work of various departments,improving internal control,controlling business risk and evaluating business performance.It is the main method of enterprise internal control.It is used to plan and arrange the acquisition,allocation and use of relevant resources during the budget period.During the budget period,it makes overall arrangements for all economic activities,including all links of procurement,production and sales,labor,materials,machinery,capital and other costs and expenses.With its own advantages,comprehensive budget management can improve the capital and cost management level of L Construction Group,which has a huge driving force for the development of enterprises and the promotion of competitiveness.Through questionnaire interview and data analysis,this paper analyzes the current situation of budget management of L Construction Group from several perspectives:budget organization structure,budget management system,budget preparation process,budget implementation process,budget adjustment,budget assessment and budget system,and the following problems are found:The budget target setting is mandatory,the budget preparation is biased,the budget implementation control node is backward,the budget adjustment flexibility is poor,the budget management is a mere formality,and the operation of the budget system is inconvenient.Then the cause analysis,and from the optimization of the overall budget management organization,optimize the overall budget process management,improve the budget implementation analysis,optimize the assessment system of four aspects,the overall budget management of L Construction Group put forward optimization suggestions,and then put forward the implementation guarantee.Hope to help L Construction Group to optimize the comprehensive budget management,at the same time to provide other construction units in the same industry comprehensive budget management work for reference,more scientific integration of enterprise resources,improve the company’s management level,to achieve the company’s long-term strategic goals.