PDS Agricultural Firm Expense Budget Based On Strategic- Oriented Management Research

With the development of the economy and financial institutions, commercial Banks’ internal and external management environment has become more complex, commercial bank will face fierce horizontal competition, the internal management efficiency for the development of commercial Banks is becoming increasingly important. At present, many commercial Banks has introduce the comprehensive budget management as a strategic and important way to improve the internal management efficiency, but the cost budget strategic relevance and meticulous is not high. Therefore, to build commercial bank with a high degree of strategic relevance cost budget system and introduce some advanced theories such as cost driver、Economic Value Added is important to realize the function of comprehensive budget management fully.This thesis is based on the budget management in the application of PDS under the strategic guidance agricultural firms, analyze the relevance between strategy-oriented and cost budget management and Compiling process of cost budget management. Then put forward improvement program and enhance the core competitiveness of enterprises, as follows:First, strategic orientation, today’s domestic and international budget theoretical literature review, discuss budget management issues under the Strategic Guidance; secondly, from a theoretical point of view, analyze the corporate strategy, budget management, and increasing the value of economic, to lay the theoretical foundation; third, analysis the current situation of PDS agricultural firm cost management and problems objectively, including the costs related to lack of budget management strategy, not fully reflect the value maximization, business line costs using less autonomy, executive control is weak, the problem needs to be improved preparation of fine, etc., in order to improve research laid the foundation; and fourth, using the theory of the application of corporate strategic management, budget management and economic value, combined with the actual situation of PDS agricultural businesses, puts forward relatively comprehensive improvement, such as clear brand strategic objectives, introduce value indicators, enhance the progress of cost budget, improve the methods of budgeting, etc.