Research On The Application Of Strategic Oriented Comprehensive Budget Management In L Chemical Enterprise

In the fierce market competition today,how to effectively integrate enterprise funds,manpower,information and other resources,to form a strong competitive environment polymerization force,in order to cope with the external market demand has become a key factor to determine the success of the enterprise.In the face of such a complex business environment,any single budget management mode has its limitations in theory,can not well meet the enterprise internal resource integration in the face of fierce competition in the market demand,in this context,the overall budget management came into being and has caused the attention of managers,which play in the realization the business goals of the role is more obvious,more and more managers will comprehensive budget management on the strategic perspective to understand.In this paper,the research object of L chemical enterprise budget management as a priority,to achieve the company's development strategy landing,comprehensively enhance the management level of enterprises,the key moment to expand production,supply and marketing comprehensive in the company's business,bear the company management,continue to open to the following important mission.The research results of domestic and foreign scholars of budget management analysis,based on the comprehensive budget management and strategic management connotation,discusses the relationship between strategic management and comprehensive budget management from the perspective of three strategic objectives,level and process,to build a comprehensive budget management process of overall budget management mode of the strategy and under the strategic guidance based on the analyzed;combined with budgeting and strategic planning of the company exists in the budget management of L enterprises,implementation and adjustment of phase separation is the lack of effective supervision and budget assessment and incentive to strengthen the three aspects of the problem,not only pointed out that the implementation of comprehensive budget management based on strategy to improve the corporate governance structure,standardize the company the internal management,build more conducive to the company's competitiveness.The innovation of this paper is based on the Balanced Scorecard in the connotation,development strategy based on the formulation of overall budget management target,and then designed the strategy of comprehensive budget management system and security system based on workflow.The research of the article can strengthen the basic management work of the L enterprise,promote the scientific decision-making of the company management,and help the realization of the enterprise strategic target and the effective integration of the resources.