LY Group Comprehensive Budget Management Maturity Evaluation Research

Comprehensive budget management has been widely used in China since 1980 s.However,the economic and technological environment in which enterprises are constantly changing,the rapid development of enterprise operation and management,as well as the variety of enterprise types,scales and structures,make the application level of comprehensive budget management uneven,which is not conducive to the promotion of construction and effective play a role.Therefore,it is necessary to establish a comprehensive budget management maturity evaluation system,used to examine the enterprise comprehensive budget from the basic work,to budget preparation,budget implementation and control and performance evaluation of the application level of the whole process,to promote enterprises to constantly improve their budget management level.Based on this,referring to the existing management maturity evaluation ideas and application models,this paper will build a Comprehensive Budget Management Maturity Evaluation Model(CBMMCS Model),which integrates comprehensive scoring and observation and assessment in key areas,evaluates the maturity level of comprehensive budget management of target enterprises in two steps.The first step,using analytic hierarchy process and fuzzy comprehensive evaluation method to establish a scoring system,in the budget of the environment and personnel,evaluation and budget model,process control,information platform and information communication,supervision and examination of five level index and its subdivision index comprehensive score of enterprise comprehensive budget,forecast of the target enterprise comprehensive budget management maturity level.The second step,according to the key practice in key areas of budget management,set up the key practice verification system,analyze the completion of key practice at all levels of the enterprise.Combined with the evaluation results of the two parts,the maturity level of overall budget management actually achieved by the target enterprise is finally determined.Then,taking LY Group,a key forestry enterprise subordinate to Guangxi Stateowned Assets Supervision and Administration Commission,as a case,CBMMCS model is used to evaluate the maturity of comprehensive budget management.Both index score and key practice verification analysis support that its grade is in closed-loop level.Combined with the evaluation results of the two systems,the problems existing in the group’s overall budget are analyzed in five areas,and corresponding optimization suggestions are put forward for the existing problems,such as improving the talent training mechanism,using a variety of budget methods and models,strengthening the information construction of budget management,improving the budget management supervision system.Through a series of measures and suggestions can achieve the purpose of improving the quality of enterprise overall budget management.CBMMCS model breaks through the limitation of only qualitative evaluation of overall budget management at present,and achieves the purpose of systematic,comprehensive and comprehensive measurement and evaluation analysis of enterprise budget management level by combining quantitative and qualitative methods.The results of the case study prove that the application of the model can objectively evaluate the actual work of LY Group,play a positive role in promoting its overall budget management level,and also help other enterprises to comprehensively examine and optimize their own overall budget management system.