Building Comprehensive Budget Management System Based On The Strategy-oriented Enterprises

As the increasing competition of market, enterprises face with dual pressure from the internal and external, the key of the enterprise can survive and develop or not in the complicated environment is if the budget management of the enterprise can keep pace with the times. Budget management is using the enterprise financial and non-financial resources which are from each departments to distribution,control,evaluation, in order to effectively organize and coordinate enterprise production,that can complete enterprise established economic goals. After considering of the enterprise’s own internal and external factors, then determine the development goal of the enterprise and formulate a series action and complete the goal is the core of the strategic management. Now the budget management in domestic is separating from the strategy, so enterprises can only set short-term goal which can not meet the need of the management of modern enterprise and the competition environment. Therefore, as the guide of the strategy of enterprise and formulate comprehensive budget management system which is suitable to enterprises is the must work.The paper includes five parts. Firstly, I will elaborate the related research at home and abroad and put forward the contents and methods of the research. Secondly, I will produce the relative concepts of comprehensive budget management and strategic management, like their contents and feature and the part their play in the company. Thirdly, I will produce the relationship of the balanced scorecard and the comprehensive budget and strategy, analysis the feasibility of strategy in the comprehensive budget and put forward the necessity of comprehensive budget management based on strategic orientation. Fourthly, by case analysis, in the case of WUXI JIALIAN STAINLESS STELL CO., LTD, I will analysis the current problems of budget management. According to the enterprise strategic planning, build a set of comprehensive budget management system which is suitable for WUXI JIALIAN STAINLESS ATELL CO., LTD. Including the basic principles of comprehensive budget management, organization, budget target, budget process, budget adjustment, performance evaluation etc. At last, I will summarize for this paper. There are two points about my innovations in this paper. One point is using SWOT analysis method to analysis the company, another point is putting forward the elastic when builiding the budget targer. I will summarize for this paper. and put forward suggestions, for example, the supporting for overall budget coming from high-level, professional training and information technology and so on.