Discussion Of Comprehensive Budget Management Based On Strategy-oriented In Sunnsy Group

Comprehensive budget management based on strategy-oriented is a methods and tools to management control the enterprise's operating activities,investment activities and financial activities,in order to realize the goal of strategic planning and management.This paper firstly describes the background and significance,reviewed the international and domestic scholars research on the comprehensive budget management based on strategy-oriented.Then introduce some concepts about the comprehensive budget management based on strategy-oriented.Combine with the Sunnsy Group case,from the company's industry,the evolution of the company's comprehensive budget management mode to clarify the background of the comprehensive budget management based on strategy-oriented.Then from budgeting to complete clarify the Sunnsy Group's comprehensive budget management based on strategy-oriented.Sum up the landscape based on the strategy-oriented.Finally,from both financial performance and non-financial performance,evaluation the operating results of comprehensive budget management based on strategy-oriented.We can get some experience from the case of the company's comprehensive budget management.Firstly,decompose the company performance index which based on Balanced Score Card through strategy can improve the group's overall participation.Secondly,long-term goal strategy-oriented,short-term behavior in line with corporate long-term strategic goals is advantageous to the enterprise long-term development.Thirdly,hierarchically assessment is conducive to enhance the enthusiasm of employees.I hope that the experience will be helpful to the enterprises carry out the comprehensive budget management based on strategy-oriented.I also hope it can promote the development of management accounting in our country.In the end of this article,I get some safeguards from the comprehensive budget management based on strategy-oriented in Sunnsy Group.For example,pay attention to control internal transfer price,strengthen the symmetry of information between upper and lower levels is advantageous to the budget preparation and implementation,Reasonable control and allocation of group resources,limit unnecessary investment so as to achieve enterprise strategic objectives.I hope these ideas and solutions will help other industries successful implementation of the comprehensive budget management.