| Comprehensive budget management is a very effective enterprise management tool,which is a comprehensive and systematic management system.comprehensive budget management can improve enterprise management level and comprehensive strength,so that enterprises can develop steadily in the competitive market.In recent years,more and more large and medium-sized enterprises have started to introduce comprehensive budget management,while improving the management level of enterprises,they also improve the control,evaluation and incentive functions in the process of enterprise management.However,due to the lack of mature system and means for the special budget management of agricultural enterprises in China,the budget and strategy in the implementation process are also out of step,which restricts the development of agricultural enterprises.Therefore,how to integrate the agricultural enterprises with their own characteristics to carry out the comprehensive budget management and to align with the strategy has become an urgent problem for China's enterprise agriculture.This paper takes strategy-oriented comprehensive budget management as the core.After introducing domestic and foreign relevant research status,it elaborates on comprehensive budget management theory,corporate strategy theory,and balanced score card theory,respectively.These are the foundations for the formation of strategically oriented comprehensive budget management.theory.Then it analyzes specifically the problems existing in the budget management of agricultural planting enterprises in China and the necessity of implementing comprehensive budget management,and constructs the implementation framework of the strategic management of agricultural planting enterprises.Finally,taking the Inner Mongolia ZF Potato Seed Industry Co.,Ltd.as a case,it introduced the implementation of the company's current budget management and analyzed the problems in the implementation process.Based on the analysis results,ZF's strategy-oriented comprehensive budget management system was constructed.The system mainly includes the establishment of budget agencies in advance and the selection of budget targets,budget preparation,implementation and adjustment during the event,and the establishment of key performance based on balanced score card afterwards.Evaluation system.In order to ensure the practicality and long-term effectiveness of ZF's strategy-oriented comprehensive budget management system,relevant safeguard measures are proposed at the end of this paper.Through this study,the implementation of comprehensive budget management should be based on strategic orientation and to have a scientific organizational framework and implementation processes.Based on this strategy-oriented comprehensive budget management system will help optimize internal management and help companies improve their internal control management system,improve business efficiency. |
