Research On Strategic Budget Management Of TLZ Company

With the development of China’s economy,the per capita income is constantly increasing,and the demand for healthy living has increased.Especially the integration of sports and tourism,that is,outdoor sports,has become the first choice of the public.This phenomenon has led to The market competition in the outdoor industry is intensifying,and companies will face problems such as homogeneous competition and insufficient R & D innovation on the road to development.If the company can develop in the long run,budget management has become one of the hot spots of all companies.Traditional budgets only focus on the pursuit of short-term benefits,without considering corporate strategy,non-financial indicators,performance appraisal,etc.,and they have been unable to meet the needs of enterprises in pursuit of long-term development,and budgets cannot help enterprises achieve strategic goals.Therefore,when constructing a comprehensive budget management system,an enterprise should be strategy-oriented,because without the guidance of the enterprise strategy,the budget goals are not comprehensive,and it is difficult to support the enterprise to achieve the strategy only through financial indicators,and the effectiveness of the budget is meaningless.Enterprises will not deviate from the starting point of the strategy.Combine with tools such as balanced scorecard and information network technology to establish a scientific budget management system,so that the preparation and execution of budgets can enable corporate strategies to be implemented and play their true role.This article first explains the topic selection background and research significance,reviews the current research status at home and abroad,and determines the research ideas and research methods of this article.Based on the research of strategic budget management related theories,taking TLZ company as an example,its current operations The company’s profile,such as its model and organizational structure,was introduced,and the company’s current budget management status was analyzed.It was found that budget management was inadequately connected with the company’s strategy,the budgeting principles were unreasonable and the content was imperfect,the budget organization system was incomplete,and the evaluation system was not.The perfect problems have laid the foundation for the next re-construction of the strategic budget management system of TLZ company;the company’s current external macro environment and its own advantages and disadvantages,opportunities and threats are used to determine the company’s strategic goals.Bridge-balanced scorecard,decomposing and quantifying strategic goals into budget goals,that is,forming a budget goal system from the four perspectives of finance,customers,internal processes,learning and growth,building an internal organizational system for budget management,and a process for budget management Planning;next budget The content of the budget is formulated in the bidding system,the budget implementation,control and adjustment system is formulated,and then a budget evaluation system and corresponding rewards and punishments are established to make the budget management system more perfect.Finally,in response to the above-restructured strategic budget management system of the TLZ company,We will build three information security measures for the budget management information system,implement full participation,and improve the internal management system.We hope that the strategic budget management can be implemented smoothly and play its due role in the company.Implement strategic budget management into the enterprise’s management system,realize strategy as the direction of budget guidance,and budget management provides support for strategy implementation.This article starts from the current situation of TLZ’s budget management and business model,and re-constructs its strategic budget management system.It is hoped that the company can maintain long-term competitiveness in a fierce market environment and make it stand out from the crowd.At the same time,it also hopes to build a strategy for peer companies The budget management system provides a certain reference value.