Research On Comprehensive Budget Management Of H Company Based On Strategic Orientation

With the development of economy,the competition between enterprises is intensifying day by day.How to realize the long-term development of enterprises under the condition of limited resources is a problem that the enterprise leaders should pay attention to.The enterprise strategy is a long-term development goal set according to the specific situation of the company,which points out the direction for the development of the enterprise.Budget management is the decomposition of enterprise strategy.The managers of the enterprise set budget targets according to the development strategy of the enterprise,and then break down the budget targets into small ones.Finally,through a series of processes of budget preparation,execution,control and assessment,we can achieve the budget goal of the enterprise,achieve the strategic goal of the enterprise,and realize the long-term development of the enterprise.H Company is a manufacturing and sales enterprise,after recent years of development,the company has formed its own budget management method,but there are many problems,which results in the realization of H Company’s budget target is not very satisfactory.Based on the analysis of the present situation of the overall budget management of H company,this paper analyzes the structure and function of budget management organization,the preparation of budget,the execution of budget,the control of budget and the examination of budget,and finds some problems in the process of its budget management.In order to solve these problems,this paper puts forward the proposal of constructing a comprehensive budget management system based on strategic orientation.Through the research on the comprehensive budget management system of H Company based on strategic orientation,this paper aims to provide the company with solutions to the problems existing in the process of budget management,and also to provide other relevant types of enterprises with experience to learn from.The research content of this paper is divided into five parts.The first part reviews and collates the related literature at home and abroad,and summarizes the present research status at home and abroad;The second part introduces the relevant theories,mainly about strategic management and budget management,which provides theoretical guidance and support for the following research;The third part studies the present situation and problems of the budget management in H Company.Based on the analysis of the present situation of H company’s budget management,this paper finds some problems in its budget management system.And through the analysis of the problemsfound above,this paper puts forward the necessity of implementing comprehensive budget management based on strategic orientation in H company;The fourth part is about the construction of H company’s comprehensive budget management system based on strategic orientation.This paper constructs a comprehensive budget management system for H Company based on strategic orientation from five aspects:the construction of comprehensive budget management organization system,budget target system,budget preparation system,budget execution and control system,and evaluation system.In the process of constructing the budget target system,from the establishment of the company’s development strategy to the decomposition of the budget index to the determination of the specific budget index value,this paper makes full use of the balanced scorecard as a strategic management tool,which improves the scientific construction of the budget target system;The fifth part puts forward the safeguard measures of implementing the comprehensive budget management system based on strategic orientation,which is mainly analyzed from four aspects: personnel security,system security,information security and fund security;The sixth part is the conclusion and prospect of this paper,and this part mainly puts forward some suggestions from the construction of budget management system,the formulation of budget index and the improvement of budget assessment system.