Study On The Budget Management Optimization Of G Group

With the development of market economy in the new era and the improvement of the management level of enterprises in our country,the comprehensive budget management of enterprises has developed from the initial financial budget management to the re-allocation of the resources of enterprises,and has carried out the comprehensive strategic and process concrete management of the purchase,production,manufacture,sale,after-sale and capital management of enterprises.It is of great significance for enterprises to realize the optimal allocation of resources based on financial and strategic objectives,maximize the benefits of business activities,and long-term management of enterprises.But at the same time,our economy is entering a new normal,economic growth slowed down,industrial restructuring and transformation and upgrading of the strong momentum,a variety of risks followed.In this new economic situation,the development of enterprises may always face various difficulties and challenges.Enterprises shall attach great importance to market competition and risks brought about by the new economic situation,strengthen budget management,optimize the efficiency of resource allocation,actively give play to the rationality and advancement of budget control,and enhance the value and competitiveness of enterprises.But in the current management practice,it is easy for enterprises to have some problems,such as the lack of understanding and attention to the comprehensive budget theory.Therefore,it is very important to study the actuality of CBM,dig out the problems in CBM and improve the mode of CBM.This thesis takes G Group as the research object.First of all,through literature research and normative research,this thesis sorts out the concept,content,structure,method,compiling flow and related control theory,contingency management,incentive theory,etc.Secondly,from the aspects of theory,application and characteristics of automotive industry,this thesis summarizes the research status of comprehensive budget management at home and abroad.Laid the theoretical foundation of this study.Then use case analysis and field research,collect G Group’s relevant budget information,survey G Group’s comprehensive budget management status,summarize the problems and analyze the reasons.Finally,based on the combination of theory and practice,this thesis puts forward some suggestions to optimize G Group’s comprehensive budget management system.It is found that there are the following problems in the implementation of the comprehensive budget management mode by G Group: 1.Unclear definition of organizational responsibilities and inadequate coordination among departments in the comprehensive budget management;2.Inadequate comprehensive consideration of budget objectives and single budget preparation method in the preparation process of comprehensive budget;3.Insufficient budget implementation and single budget control mode in the implementation and control process of comprehensive budget;4.Single budget evaluation indicators and incomplete coverage of budget evaluation objects in the evaluation of comprehensive budget.Based on the analysis of the above problems,this thesis puts forward the following optimization suggestions: 1.Improve the organizational structure of comprehensive budget;2.Optimize the contents and methods of comprehensive budget preparation;3.Strengthen the budget implementation;4.Improve the budget control mode;5.Improve the budget management evaluation system.Through the study,this thesis tries to put forward the optimization countermeasures for G Group’s comprehensive budget management model,to make G Group’s comprehensive budget management scientific and comprehensive.