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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Research on the Optimization of D Port Company's Comprehensive Budget Management System

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DOI: 10.25236/icssae.2019.004


Wei Di and Runqing Liao

Corresponding Author

Runqing Liao


Port industry belongs to traditional production-oriented service industry, which is different from manufacturing industry and consumer service industry. Compared with other types of enterprises, port enterprises have certain uniqueness in daily operation and financial management——Its production and consumption are synchronized, and the production process is the consumption process of products. Because of this uniqueness, port enterprises must meet their own needs when implementing comprehensive budget management. Therefore, this paper takes D port company as an example, analyzes the existing problems in its current budget management from three aspects: budget preparation, budget execution and control, budget evaluation and incentive, and optimizes the comprehensive budget management system of D port company according to the business characteristics of port enterprises, so as to improve the effect of enterprise budget management under the unique operation mode of port.


Port; Comprehensive budget management; System optimization