Based On The Cost Leadership Strategy Of D Liquor Company Overall Budget Management Improvement Study

With the high development of the globalization process and the scarcity of resources,enterprises have to face more and more competition and pressure. The traditional budget management system has been unable to adapt the need of modern enterprise management,the modern economic society has entered the high technicalization,informationization and globalization perid, modern enterprise management has entered the era of strategic management. The traditional budget management system, was not consider the relationship of the budget and strategy and the non financial index seriously. leading to the budget management out of touch with enterprise strategy, budget has obviously short-term effect. Especially inlarge scale in the low-end liquor enterprises, so they need to introduce the strategy oriented budget management system urgently.And the cost leading strategy oriented comprehensive budget management system, the enterprise strategy and budget is a combination of modern budget management mode, is a reliable choice of comprehensive budget management in the low-end liquor enterprises.This article mainly uses the literature research and case analysis, and investigation of D wine Corporation budget management, combining with the strategic goals of D wine company, through the Balanced Score Card to design the cost leading strategy based budget management system. This paper consists of five parts: the first part is the introduction, including the research background and significance, research methods and ideas and literature review; the second part is the theoretical basis, mainly include the comprehensive budget management theory, the Balanced Scorecard theory ands trategic management theory; the third part deep into analyzes the existing problems and the budget D wine company propose improvement ideas; the fourth part is the design of D wine Corporation Comprehensive Budget Management Framework Based on cost leadership strategy; the fifth part is the optimization measures of comprehensive budget management in D wine company, including budget management organization adjustment D wine company, determine the core index of comprehensive budget management, optimize the preparation process of budget and strict budget the execution, and the establishment of evaluation system of comprehensive budget management based on cost leadership strategy.This paper is based on the full analysis of the existing D wine company comprehensive budget management system, find out the drawbacks of comprehensive budget management in D wine company, D wine company to design a set of comprehensive budget management system based on cost leadership strategy, has strong pertinence,improve the comprehensive budget management level of D wine company, has a good reference and reference value.