Kyushu Building Materials Company's Comprehensive Budget Management Optimization Research

As the market competition intensifies,the scale of enterprises is constantly improving,and improving the level of enterprise control is an important guarantee to achieve the strategic objectives of the enterprise.Comprehensive budget management,as one of the important means of internal control,was applied in the United States in the early 20th century.Comprehensive budget management,as an upgraded version of budget management,In the initial budget management enterprise mainly stay in the monitoring of financial data,the late development to customer training,staff training,enterprise culture construction and so on various aspects,this is the process of financial management to the financial management,is the control of enterprise activities in a cycle,including fund-raising activities,investment activities,business activities,personnel mobilization and management activities according to the strategic objectives and budget objectives.Comprehensive budget management emphasizes the full participation,full implementation;control of comprehensive and comprehensive feedback is a dynamic chain relationship.In theory,the relationship between strategy and budget management is close,but the practice shows that most enterprises implement the strategy of budget management lack of relevance,budget management cannot effectively connect with enterprise strategy,and even some enterprises' budget management and enterprise strategy basically has nothing to do,causing the enterprises only pay attention to short-term performance,but ignore the long-term strategic execution,eventually making the value creation and competitiveness of enterprises cannot be committed to improvement.However,based on the comprehensive budget management of strategic orientation can effectively solve some e important issues between enterprise strategy and budget management,such as how the enterprises to specific strategic objectives into the annual budget,how to efficient allocate the internal resources in the enterprise strategy,and how to balance the relationship between enterprise long-term goals and short-term goals in the budget management of enterprise strategy.Therefore,comprehensive budget management which is based on the strategic orientation can achieve effective link of enterprise strategy and budget management,help to ensure that the budget management of support enterprises' strategy.Based on this,this paper is on the basis of the theory of budget management on strategy,using the case study method to study the dragon building materials company.Firstly,it sorts out the basic theoretical knowledge and operational process of the existing comprehensive budget management,then introduces the case of Jiuzhou building materials company,analyzes and compares the budget preparation and implementation data in recent years,analyzes the current situation and problems encountered in the implementation of the overall budget management,providing the basis for subsequent comprehensive budget management framework which is based on strategic orientation;Finally,this paper standing in the perspective of corporate strategy,from strategic and budget target,budget establishment,budget implementation and monitoring,budget feedback and the budget implementation organization structure to construct the comprehensive budget management framework of strategic orientation,the comprehensive budget management optimization countermeasures which is based on the strategic orientation and its corresponding guarantee measures.