On Comprehensive Budget Management Of Enterprise Directed By Strategy

Along with knowledge-economic age's arrival, the competitive position and challenge which enterprise faced became stronger than ever. In a modern economy society of highly information, technology and globalization, the enterprise management has entered a time of strategic management. As an important component of the enterprise management system, the strategy-oriented comprehensive budget management system has become the new strategy management as well.Strategic management is the most high-level and primary task of modern business administration, playing a leading role in enterprise management. In practical operations of traditional budget management, the budget is often out of touch with strategy and non-financial indicators, which resulted in a strategic limited budget. Obviously it was vitally significant to build the strategy-oriented comprehensive budget management system.First of all, the thesis expounds the vital significance of the strategy-oriented comprehensive budget management system.; Secondly the thesis analyzes the limitation of traditional comprehensive budget management; explains the connection between strategy and budget management; dissertates how to build up the strategy-oriented comprehensive budget management system, including setting up the strategy-oriented target, compiling,executing,controlling and evaluating the strategy-oriented comprehensive budget. In an addition, budget management tool of BSC is adopted in the strategy-oriented comprehensive budget management system., which creates an effective link between strategy and budget that allows perfection to the strategy-oriented comprehensive budget.At last, the thesis chose a case of S leather Inc to analyze the shortage of comprehensive budget management and used the theory of the strategy-oriented comprehensive budget management to improve budget management.