The Research Of ABC Company Comprehensive Budget Management Based On Strategic Orientation

After the21st century, the development of high-tech and information technology allow enterprises make a great reform to the company’s financial and management,and budget highlighted its importance gradually.But, most companies’ budget management generally based on its profit-oriented in practice, and budget just fo budgeting, so,companys’ budget is still based on short-term annual financial budget as the core of it, and budget disjointed with comapy’s strategic objectives when determining the index of the budget,which makes the company’s budget can not be combined with company’s practical strategy. Therefore,the budget at this time has actually ignored the long-term development factors of a company,not only can not ensure the realization of the strategic objectives of the company,even cause the short-term of the campany’s behavior and lead to a waste of resources,make the budget useless in management.The strategy is the core of the modern enterprise, strategy-oriented comprehensive budget management has a great advantage to the traditional budget,budget management from a strategic perspective can bring a much stronger core competitiveness to a company.So,strategy-oriented comprehensive budget management gradually show its superiority and importance because it makes strategic objectives as the centre of the budget. So,how to build a strategy-oriented comprehensive budget management system,and apply to the comapnys successfully has become the key problem of implementation of a comprehensive budget management in China currently.This paper based on a large number of theoretical basis, find the "strategic short board division" of the ABC company with the "balanced scorecard " and combine ABC’s actual situation proposed a " dynamic cycle budget " system, propesed a plan to the ABC’s strategy-oriented comprehensive budget management,to help the business development of ABC and promote the managementinnovation of ABC company.