|
Comprehensive budget management is the implementation of internal management and control of the important means from a business perspective, it helps to improve economic efficiency and management level , and enhance the competitiveness of enterprises ; From a macro point of view, it helps to take advantage of market strength optimize resource allocation to achieve the added value of social wealth . In recent years, many medium and large enterprise groups have put the overall budget management as enterprises to strengthen centralized management of the company to achieve the Group 's internal control molecule and as an important means to carry out group management breakthrough. Thesis describes a comprehensive budget management theories and methods , based on the Shaanxi Nonferrous Metals Group to build a comprehensive budget management system were studied. Paper first analyzes the Shaanxi Nonferrous Metals Group budget management system to run internal and external environment , on the basis of the questionnaire , the budget management system operation problems were analyzed. Secondly, from the overall budget management organization system , target system , budgeting models and the choice of programming , budgeting method of choice , budget execution and adjustment, budget monitoring and evaluation and other aspects of the Shaanxi Nonferrous Metals Group, a comprehensive budget management system Construction Shaanxi Nonferrous Metals Group for more levels of corporate governance structure , the structure is more complex features , proposed within the group to build multi-level budget management organization system . In the comprehensive budget management system construction , the use of the Balanced Scorecard indicators theoretical design of the budget system and budget evaluation index system , and use AHP method to determine the weights of each evaluation index , developed a corresponding incentive and restraint mechanisms , so that the overall budget management target combined with the Group's development strategy . Shaanxi Nonferrous Metals Group based management system , operation scale to its own characteristics , from the Group's development strategy and business objective, scientific and rational choice budgeting model and programming . Emphasizes the flexibility to choose budgeting methods, strict implementation of the budget , budget adjustments specification approval process , strengthen the budget before, during and after the control . Finally, the paper presents Shaanxi Nonferrous Metals Group, effective implementation of a comprehensive budget management safeguards and subject to further study.
|