ABSTRACT
With the progress of society and the rapid development of mankind, the management
mode of enterprises has also undergone rapid changes, and overall budget management has
gradually developed, gradually occupying a dominant position in the internal control of
enterprises. Since the United States General Electric, DuPont and General Motors in the
1920s, this method has been the standard operating procedure for large industrial and
commercial companies. From initial planning, coordinated development to management
tools that integrate control, incentives, and evaluation functions, and fully implement the
company's operational goals, comprehensive budget management has demonstrated more
and more important capabilities in the company's internal control. Realize the rational
allocation of resources, and through the combination of business, money, knowledge and
talent, clarify the appropriate decentralized authorization and strategic performance
evaluation to reflect the actual needs of the enterprise, and then provide business
coordination and strategy implementation, management status and value growth, etc. Final
decision support. David Ollie once said that overall budget management is one of the few
management and control methods that can integrate all major issues of the company into
one system.
The research purpose of this thesis is based on the research of domestic and
international comprehensive budget management theory, using HJ Energy Corporation as an
example, analyzing the status quo of HJ Energy Corporation's overall budget management,
and exploring the company's possible problems in budget management. To solve these
problems, formulate an optimized budget plan that suits the characteristics of HJ Energy
Corporation, improve the overall budget management system for HJ Energy Corporation,
integrate the overall budget management into an effective core management model, reduce
the implementation resistance of comprehensive budget management, and create value for
the company. .
This article contains a total of six chapters:
The first chapter is divided into three subsections. The first subsection describes in
detail the research background, purpose, and significance of the article, and clarifies the
importance of the study of comprehensive budget management. The second subsection
summarizes relevant literature on domestic and foreign comprehensive budget management.
Learn and explore above the viewpoints of domestic and foreign scholars; the third section
clarifies the content and methods of this study.
The second chapter explains relevant concepts of comprehensive budget management,
including the basic concept of comprehensive budget management and the development and
practice of comprehensive budget management.
The third chapter gives a detailed introduction to the organizational structure and
budget system of HJ Energy. Detailed description of the HJ Energy Company's profile,
department settings, and job assignments undertaken by various departments; introduction
of the basic principles, processes, contents and methods, implementation and control, and
analysis and evaluation of HJ Energy's budget formulation, respectively. The company's
comprehensive budget management made a complete analysis.
The fourth chapter is about the problems that HJ Energy Company has in its overall
budget management. Through the exploration of this enterprise's budget management
system, it is found that there are problems in the following aspects: the overall design goal
is unreasonable; the process and organization system are unreasonable; the preparation
method has problems; and the control and evaluation mechanism is not perfect. To clarify
the problems of HJ Energy, to solve these problems, apply the appropriate solutions to the
problems and optimize various mechanisms.
The fifth chapter is to address the problems in Chapter 4, identify solutions and
optimization plans, and improve the company's overall overall budget management
capabilities. Firstly, the goal of optimizing HJ Energy Co., Ltd. is proposed; secondly,
optimization of the company’s management system includes optimization of processes,
optimization of organizational structure, optimization of preparation methods, optimization
of execution and control, optimization of assessment system, and enhancement of
comprehensive budget management protection. The implementation of budget management
has laid a solid backing.
The sixth chapter is the conclusion and prospect of this article, summarizes the
previous analysis of HJ energy company, and finally summarizes the problems and
suggestions, puts forward the deficiencies in the writing of this paper, and there are also
shortcomings in the proposal and countermeasures. , and place great blessings on overall
budget management.
Key words: HJ energy companyBudget managementAssessment system