Research On The Overall Budgetary Management Of LZ Water Supply Company

With the increasing downward pressure on the economy,the survival environment of enterprises is deteriorating,and their development is facing challenges.LZ Water Supply Company is a public utility guarantee enterprise that produces,supplies,and sells domestic and industrial water.The overall budgetary management has been in operation for many years,and there are problems such as incomplete budget organization system,disconnection between budget objectives and strategy,excessive attention to financial indicators,unreasonable budget preparation,incomplete control mechanism,and lack of assessment mechanism,resulting in difficult implementation of strategic objectives,low operational efficiency,and low employee motivation.As a result,the overall budgetary management tool has been developed in form,but it is difficult to exert its effectiveness in essence.Based on the theory and method of overall budgetary management,this thesis improves the overall budgetary management of LZ Water Supply Company.Firstly,the key problems of the overall budget management of LZ Water Supply Company are analyzed and summarized by using the questionnaire survey method.Secondly,the thesis optimizes the top-level design of the standard 6S management system,which mainly covers budget organization system,target system,index system,compilation system,monitoring system and evaluation system.Finally,the strategic map,balanced scorecard and other professional tools are used to refine and position each system,so as to form a system management that runs through all links and give full play to the essential role of overall budgetary management tools.In this thesis,it is helpful to improve the scheme,set up a 6S committee for overall budgetary management,build a strategic target budget system,pay attention to non-financial indicators,optimize the budget evaluation of water supply companies,etc.and helps LZ Water Supply Company improve its internal management control level and achieve the transformation from macro strategic goals to micro work plans;In the long run,it will also help to improve the competitiveness of the company,reach the industry standard,and provide reference for the establishment and overall budgetary management of similar public utilities.