Research On Comprehensive Budget Management Of T Natural Gas Company Based On Strategic Orientation

In the increasingly fierce competition in the market today,to the promotion of modern enterprise comprehensive budget management as a kind of mature and development plays an important role in the management system,has become big business enterprise standard operating procedures,it is able to fuse the enterprise all key issues in the solution of a system management tool,can effectively strengthen the enterprise internal control,improve the level of enterprise management.T natural gas company is a company that creates value through natural gas supply.As an energy unit,the management mode of traditional engineering unit is obviously not applicable.T natural gas company currently adopts a sales-oriented comprehensive budget management model.However,since the company applies the group’s comprehensive budget management system,the overall budget is superficial and does not really play a role in integrating company resources and promoting enterprise development.Therefore,based on the research on comprehensive budget management at home and abroad and the actual situation of T natural gas company,this paper improves the comprehensive budget management of the enterprise based on strategic guidance,strengthens enterprise management and control,improves enterprise competitiveness,and effectively realizes its strategic objectives.Based on the research status at home and abroad and relevant theories of comprehensive budget management,this paper analyzes and evaluates the organizational structure,budget preparation,budget implementation,budget control and budget assessment of comprehensive budget management of T natural gas company by using fuzzy comprehensive analysis method,and finds that the current implementation of comprehensive budget management has a general effect.Through further in-depth study,it is found that the company’s overall budget management has some problems,such as the deviation between the budget objectives and the company’s strategy,the budget organization system is not sound,the budget assessment is not comprehensive,the budget monitoring is not in place,and the index system emphasizes finance and ignores management.In view of these problems,this paper introduces the concept of comprehensive budget management based on strategic guidance for T natural gas company,and constructs a comprehensive budget management based on strategic guidance from the perspective of enterprise strategic planning.Concrete Suggestions to budget on this basis to improve organizational structure,enterprise budget is determined based on the enterprise strategic target,using the balanced scorecard breaks down the budget indicators and as budget target,optimizing the budget implementation procedures,set in advance,make budget monitoring method,strengthen analysis,combined with the balanced scorecard to establish budget evaluation criteria and the rewards and punishment mechanism.This will greatly contribute to the realization of the company’s long-term goals,and has guiding significance for the development of T natural gas company.