Research On Comprehensive Budget Management Mode Under Strategic Direction

As one of the important control tools in enterprise management,budget management has gradually developed into the most widely used management accounting method in China.In recent years,with the extensive application of management accounting,more and more budget management has entered the stage of comprehensive budget management.Perfect budget management system can not only improve the internal control management level of enterprises,strengthen the realization of enterprise strategic goal,but also can reduce the operating costs of enterprises effectively,improve the economic benefits of enterprises.However,in the practical use of enterprises,the application area of comprehensive budget management is broad,but the application depth is not enough,many companies still adhere to traditional budgeting methods and focus on short-term behaviors without integrating them well into their strategic plans.The strategic goals run counter to the financial indicators,and finally it still has a big gap to realize the true comprehensive budget management.If the strategic goals of the enterprise can be effectively combined with comprehensive budget management,and the enterprise takes its strategic planning as the starting point and basis,implements the comprehensive budget management under strategic guidance and makes budget management be a powerful strategic tool,then these problems will be solved.This article will adopt the method of case study research and field research,selecting the DT maintenance and operation company as the object of case study.In view of its existing budget management method,through in-depth analysis,the article will find its problems that exist in the practice of comprehensive budget management,find out some of the shortcomings of traditional budgeting management,and have an in-depth study of comprehensive budget management based on the perspective of strategic orientation.Through these,the paper constructs a comprehensive budget management system suitable for the strategic orientation of DT,improves the company's budget management level and ensures the implementation of the strategic objectives and strategic planning of DT.The article is divided into seven chapters.The first chapter introduces the background and significance of this study,research ideas and framework,and the application of research methods;the second chapter describes the development status and research results of comprehensive budget management at home and abroad;the third chapter details the relevant theories of comprehensive budget management under strategic guidance,including the disadvantages of traditional budget management in the practice of enterprises and the advantages of comprehensive budget management under the strategy guidance;the fourth chapter is based on the theory of chapter 3 and analyzes the budget preparation,execution,control and appraisal of DT,and finds some problems existing in the current comprehensive budget management mode: the budget and strategy are independent of each other,the budget targets are unscientific,the budget monitoring system is not perfect,and the budget is disjointed with the performance appraisal;in the fifth chapter,based on the strategic orientation,the paper will start from the strategic goal of DT and optimize the compilation,index setting,monitoring system and budget assessment of the budget,so as to establish a set of relatively complete system of comprehensive budget management,improving the level of comprehensive budget management of DT.In the last two chapters,the paper puts forward the guarantee measures for the comprehensive budget management under the strategic guidance and the research conclusions of this paper and the prospect of the future.The purpose of this paper is not only to construct a comprehensive budget management system suitable for DT,but also to hope that through analyzing the comprehensive budget management of the DT to find some common problems existing in the comprehensive budget management of similar companies,so that they can work for the comprehensive budget management of other company to provide a train of thought,enable our enterprises to have sufficient operating cost advantage in the fierce market competition environment,improve the economic efficiency and comprehensive competitiveness of enterprises,to ensure the sustainable development of enterprises in the future.