The Case Study Of Optimizing Strategy-oriented Comprehensive Budget Management System In A Steel Company

The central economic work conference put forward the current five tasks: capacity,inventory,deleveraging,cost reduction and filling.The reform of the "supply side" for the main industry is the steel,coal,glass and other industries with excess capacity.Therefore,in the new economic situation,steel enterprises should adapt to the current economic environment and based on this strategy,guide the preparation of enterprise comprehensive budget management system.This article selects A steel enterprises as the research object,A enterprise exists serious problems such as overcapacity and budget management system far from strategy,so A steel enterprises should implement the strategy oriented comprehensive budget management system,makes the enterprise comprehensive budget management system conforms to the enterprise strategic target.First of all,this article elaborated the research background and significance,and then introduce the related concept and some literature review about the comprehensive budget management,the steel industry present situation and lean production;Secondly,the theory of product life cycle theory,SWOT theory and balanced score card theory are introduced;Finally,this paper introduces the current situation of the budget management of A company,analyzes the current problems existing in the budget management,and then through the SWOT analysis and the product life cycle analysis,and then according to specified strategy of A enterprise,optimize the comprehensive budget system in preparation,execution,adjustment and evaluation systems,making the enterprise comprehensive budget system better reflect the requirements of the current strategy,thus to realize the sustainable development of A steel enterprises.