The Applied Research Of SJ New Building Materials Company For Comprehensive Budget Management

Comprehensive budget management is a management system that plays an important role in promoting the maturity and development of modern enterprises.At present,it has become the standard operating procedure for large industrial and commercial enterprises.Comprehensive budget management is a management control tool that can integrate all the key issues of an enterprise into a system to solve.And it can effectively strengthen internal control and improve enterprise management level.SJ new building materials company is an assembly building materials component production enterprise.As a new type of construction engineering unit,management mode of the traditional engineering unit is obviously not applicable.At present,SJ new building materials company adopts the sales oriented comprehensive budget management mode.However,since the company is to apply the comprehensive budget management of the group,comprehensive budget management is on the surface,and does not really play the role of integrating the company’s resources and promoting the development of the enterprise.Therefore,according to the actual condition in SJ new building materials company and comprehensive budget management research at domestic and foreign,this paper improves the comprehensive budget management based on strategic orientation in order to strengthen enterprise management control,enhance enterprise competition ability and achieve its strategic goal.Combining with the domestic and foreign research and the comprehensive budget management related theory,this paper analysis to the SJ new building materials company the comprehensive budget management organization,budgeting,budget execution,budget control and budget assessment.By using the fuzzy comprehensive analysis method to evaluate the present situation,it is found that the current implementation of the comprehensive budget management effect is general.There are some problems such as lack of organizational structure,lack of scientific method,inadequate budget monitoring,and limited assessment effectiveness.Aiming at these problems,this paper introduces the concept of comprehensive budget management based on strategic orientation for SJ new building materials company.We hope to establish a comprehensive budget management based on strategic planning:improve the budget organizational structure,determine the corporate budget target based on the enterprise strategy,using the balanced scorecard breaks down the budget target,using the method of rolling budget for budgeting,optimize the budget execution,Set up the method of monitoring the budget before and after the accident,strengthen the post-mortem analysis,and establish the budget assessment standard and reward and punishment mechanism with the balanced scorecard.