Research On Budget Management Of DY Company Under Strategic Guidance

In the new world economic mediocrity and the current domestic economic new normal environment,the external environment is changing rapidly and the fierce competition between enterprises is becoming more and more intense.The enterprises can strengthen their core competitiveness and achieve sustainable development through strategic management.The implementation of the strategic objectives must be further decomposed and decomposed into specific targets.The implementation of business goals can be achieved through budgetary management.The combination of enterprise budget management and enterprise strategic planning is a guarantee system which is beneficial to the long-term development of the enterprise.The enterprise's budget management takes the strategic planning of the enterprise as the starting point,realizes the organic integration of business and finance,and promotes the realization of the overall goal of the enterprise,and achieves a better management effect.At present,the budget management of most enterprises is out of line with enterprise strategy and non-financial index.It pays attention to short-term benefit,neglects the long-term development and can not meet the needs of the present competitive environment.Therefore,it is particularly important to optimize budgetary management from a strategic perspective.This paper first summarizes the theory and practice of budget management at home and abroad,summarizes the related knowledge of budget management,and then expounds the relationship between budget and strategic management,and indicates that the budget management system based on strategy,including the optimization of budgetary management and the target of budget management.Establishment,budgeting,budget execution,budget control and evaluation.Through the application of the balanced scorecard,the strategic target of the company is decomposed,the budget target of the company is established through four dimensions of customer,finance,internal management,learning and growth.The budget and strategy can be butted effectively,and the advantages of the budget management in the internal control of the company are further developed to ensure the effective implementation of the strategic objectives.The core competitiveness of an enterprise.Finally,taking DY company as the research object,from the six aspects of company strategy,budget management organization,budget target,budget compilation,budget execution and control,and budget evaluation,this paper analyzes the problems and shortcomings of DY company's strategy oriented budget management at present,and combines theory and tools with DY company budget management.From the perspective of optimization strategy,budgetary management involves budgetary objectives,budget implementation and evaluation.This topic is for the company in practice to optimize the strategy oriented budget management to play a role in reference and promotion.Real implementation of the company's strategy,It provides a solution to the problem that most enterprises are disconnected from budgeting and strategy.The reasonable allocation of limited resources of the company,make the company get enough cost advantage of operation.Improve their core competitiveness and ensure the sustainable development of the company.