| As a management tool,the comprehensive budget management is a scientific and effective management control methods which has been examined by many enterprises.It integrates the optimization of resources allocation,administration improvement,risk control and other functions in one,integrating a number of key points within an organization and controlling in a relatively unified system.Thus it has been widely accepted in the academic and practical circles.DC Company is a high-tech enterprise.Obviously,its solar photo-voltaic industry is affected by government policies,market demands,technological changes and other external environmental factors.It’s particularly important to cope with the impact of the external environment on the company by strengthening and improving internal management.Therefore,the construction and implementation of a strategic-oriented comprehensive budget management system through the DC company strategic planning and operational reality,is becoming a management approach to the DC Company.At present,the research and discussion on the comprehensive budget management of solar PV industry in the academic circles is not too much,this paper firstly identified the research direction and object,then collected and summarized the relevant literature of the budget management theory at home and abroad,through which can explore and summarize the framework of the strategic-oriented comprehensive budget management system.Subsequently,with the reference of the framework,the current situation and problems of the DC company budget management are analyzed and discussed,which setting a direction of the DC Company current budget management improvement by the strategic planning and operational reality.Then this article comprehensively utilized PEST and SWOT analysis and BCG Matrix and other strategic tools to analyze and discuss the internal and external environment of DC Company,and make strategic plans that suit the company’s future business development through the product structure characteristic of DC Company.At the same time,using strategic map to seamless connect the strategicplanning and comprehensive budget management.Then on these basis,this paper offered some proposals such as adding a budget management committee under the board of directors,introducing the "rolling budget”,adding the part of " capital budget”,optimizing the implementation of the control process and evaluation and punishment mechanism and so on through the organization structure,the budgeting,the budget implementation controlling and appraisal,by combining the characteristics of solar photo-voltaic industry and the current situation and problems of the DC Company budget management.From all of above,DC Company can build a complete comprehensive budget management system.Meanwhile,it’s better for the achievement of DC Company strategies.This paper tried to discuss the application of the comprehensive budget management in solar PV industry,hoping to improve the management of the DC Company,providing reference for the practice of the comprehensive budget management within the other high-tech enterprises.It is also a supplementary to the practice of comprehensive budget management in different industries. |
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