Based On The Strategic Orientation Of A Company Overall Budget Management Improvement Study

The comprehensive budget management in enterprise management application has nearly a hundred years, but in the use of exists widely in the process of" budget" not according to the budget, not" management"," the budget of the lack of continuous" wait for a problem, this makes the budget of the seriousness and role in management is challenged. In fact," the budget allowed " wait for a problem is only the superficial phenomenon, its deep-seated reason is not the budget management and enterprise strategic planning link, did not fulfill the strategic goal of the enterprise and operation plan. In order to effectively solve the above problems, should be in the enterprise to implement strategy guided comprehensive budget management is a strategic, comprehensive budget management.This article from the A company budget management of the status quo, first elaborated the strategy under the guidance of the enterprise comprehensive budget management the significance, basic characteristics, analysis of the A company budget management of defects, resulting in A company budget and strategy of derailment, group strategic heavy long-term development, the weight of items index completed short tasks; the annual budget preparation is not based on the strategic plan of the decomposition, but each function branch to fight the enemy separately; each responsibility center developed the assessment indicators are not important financial indicators, economic indicators and no management index; annual budget to finance the center takes the lead and other functional departments of organization, but with the functions of various departments, no evaluation task, its budget preparation optional sex is strong, the work plan of.Strategic budget group according to the strategy and development planning, in the financial evaluation, forecast, budget based on, use value form to a certain future period of business activities planning and arrangements, to clear the financial goal, implement the financial management measures, and to provide a financial incentive and restraint standards of a kind of management means. Its fundamental purpose is to clear various departments within the enterprise, each unit responsibility, right, profit relationship, combined with external changes to various kinds of resources allocation, control and assessment, so as to effectively organize and coordinate the production of the enterprise management activity, achieve established strategic goal, to maximize the value of enterprises.Combining A company budget management present situation and the strategic importance of overall budget, A company overall budget management is improved, based on the comprehensive budget management theory as a foundation, through the case study method, survey method, field observation methods of A company conducted a comprehensive understanding, comprehensive investigation, rational analysis and evaluation, mining A company overall budget management system, implementation, appraisal process problems, according to overall budget and related theory of" enterprise financial rules"," central enterprise comprehensive budget management Interim Measures", according to the enterprise actual, proposed A Corporation comprehensive budget management mode improving measures, improve the overall budget management of company A system. At the same time to explore the enterprise strategic budget system framework, for our group of companies of strategic budget system to provide reference and draw lessons from.