Research On The Application Of Comprehensive Budget Management In MT Retail Chain Corporation From The Perspective Of Strategy

In twenty-first Century,with the deepening of the world economy,the degree of financial and the degree of knowledge,the uncertainty of the enterprise competition environment is increasing.Scientific management is an important means to enhance the core competitiveness of enterprises,and to improve competitiveness is the core of enterprise strategy,management innovation is the eternal topic of the enterprise.Budget management as the core of enterprise management,and comprehensive budget management is management innovation of product,contains a wealth of management philosophy,and blend into the enterprise all the key issues in one,improve enterprise management level,enhance the core competitiveness of enterprises.MT company as the object of this research is a chain of retail enterprises,from the point of view of nearly five years of operation,because of the severe decline in the domestic economic situation,internal management norms of MT company have great progress,but has been unable to solve the budget management and corporate strategy can not be effectively associated problems.In view of this,the author through the analysis of domestic and foreign scholars on the budget management and the strategic management of the relevant research results in the foundation of clear arrangement,comprehensive budget management and strategic management,strategic objectives from the angle,the company's strategic decision to comprehensive budget management and focus on the system design,comprehensive budget management is the implementation of the strategy of security company and the implementation of the system,discusses the relationship between strategic management and comprehensive budget management,the necessity of constructing the comprehensive budget management strategy from the perspective of the overall budget management process from the view of strategy is analyzed;combined with the MT company and the strategic target can not achieve good compatibility in the budget management,the specific method is not reasonable as the overall goal,budget index is not scientific,budget and strategic objectives of the lack of content of assessment and incentive system and docking,budget control System needs to be strengthened the four aspects of the problem,pointed out that the implementation of the comprehensive budget management from the perspective of strategy is not only beneficial to regulate the internal,more conducive to enhance the core competitiveness of the company.Mentioned in this paper the MT company strategy from the perspective of comprehensive budget management system is a system process,including strategic planning,based on the design of the strategic objectives of the overall budget management,determination of the content of the budget,budget management in the implementation of control,assessment and incentives,such as link.The innovation of this paper lies in using balanced scorecard,benchmarking,partner method,design the MT company the strategic comprehensive budget management process,the research to strengthen MT company internal control standards,to promote the company's decision-making of comprehensive and scientific,contribute to the realization of MT the strategic objectives of the company and the core competitiveness of ascension.