Research On Improvement Of Comprehensive Budget Management On Strategic Orientation Of Shenyang Machine Tool Group

With the increasingly fierce competitive environment,enterprises in the formulation of development strategies and programs,not only to consider how to reduce the management cost of the enterprise,the enterprise existing resources,but also pay attention to the evaluation and analysis of enterprise 's external environment,the enterprise wants to get faster and better,it will transform into" resource planning""strategic planning",which is to decide the enterprise strategy how to choose the basis.Can not play its budget control function causes due to the traditional budget and performance management,non-financial indicators,business strategy and other important link disconnection.Therefore,the modern enterprise is necessary to achieve the strategic guidance comprehensive budget system.In this paper combined with Shenyang machine tool group comprehensive budget management situation,the machine tool industry in the face of CNC system heteronomy,by foreign rule all the land of the embarrassing situation,in 2008 the global financial crisis,a serious decline in machine tool production and marketing background,Shenyang machine tool group is wholly-owned bought German wad Froehlich Fort Branch Company and gradually limit and eliminate backward products,contrarian will high-end CNC machine tools products as the focus adjustment,and to the strategic direction,to re-establish the group's overall budget management.This paper is divided into the following sections.The introduction:From four aspects of writing,namely the research background and the basis,the research status home and abroad,research meaning and purpose,research the specific train of thought and method.Body part:mainly from four aspects:the first aspect of writing main research strategic guidance comprehensive budget management theory,described the basic content of comprehensive budget management,strategy and overall budget relationship.On second aspects of Shenyang machine tool the application of comprehensive budget management in enterprises,the organization of empirical research,analysis of the basic situation of enterprises,analysis of comprehensive budget management in enterprises operating environment and the status quo,the comprehensive budget management in the existing problems and causes.On third aspects of strategic guidance comprehensive budget management system,according to the enterprise strategy and budget management theory,the enterprise strategic planning methodology and principles,comprehensive budget management framework.Fourth aspects of research oriented total budget implementation,put forward to ensure oriented total budget implementation can be successfully implemented in the external environment condition and supporting measures.The conclusion part:After the improvement of comprehensive budget management summary,also pointed out the budget management,as well as the program's innovation and future prospect.