The Study On Application Of Comprehensive Budget Management In The XX Tourism Investment Company

Budget for the implementation of enterprise is the nature of plans for the future allocation of resources, with the development of the enterprise and the change of the nature of its organization, the function and significance of the budget also widely extended. Its functions from the initial formation of cost and expense control gradually transits to the financial planning, until the formation of the concept of comprehensive budget management, in the following the practice of comprehensive budget management has gone through a target profit orientation in the direction of the strategic orientation of the shift. Strategic orientation of the comprehensive budget management has become now the root cause of the development trend of the budget management is the enterprise concept of change, in view of the new enterprise companies are no longer merely as a production tool, with its own life and values, what is the best interpretation of a "life", is also the underlying reasons of strategy.Although strategic orientation of comprehensive budget management has become the consensus of enterprise managers, the understanding of it is not comprehensive and profound enough, cause in the process of practice and a mile, the root cause is the understanding of strategy and the budget is not mature enough, Thus, the role of strategy is overlooked. And the method of how to build enterprise strategy is the center of a comprehensive budget management system. How to ensure the normal operation of the system in the overall budget management of strategic oriented all makes sense. The content is how do enterprises adapt a strategic orientation of comprehensive budget management system, rather than let the comprehensive budget management system to adapt to the enterprise itself. Otherwise, the ostrich and self-delusion result will repeat over and over againThis article fully discusses the developing course of the strategic oriented comprehensive budget management, specifically elaborated the strategy-oriented comprehensive budget management related theories, including:strategy, balanced scorecard, comprehensive budget management and activity-based theory. Based on the inner link among these theories, the another puts forward that the guiding ideology of strategic oriented comprehensive budget management is:guided by strategy, on the basis of balanced scorecard, and activity-based management, according to this idea and the ABC motor company’s own comprehensive budget management in discussion the construction of the strategy-oriented comprehensive budget management system will realize the points and reveal the real meaning of it through the deficiencies and improvement measures in XX tourism investment company’s strategy-oriented comprehensive budget management. The author who puts forward the purpose of strategy-oriented comprehensive budget management is to enhance the competitiveness of enterprises, and points out the direction and way of the XX tourism investment company’s strategy-oriented comprehensive budget management in the future.