Research On The Strategic Budget System Optimization Based On KPI Of XY Stock Company

Strategy is the planning and vision of the long-term goals of the enterprise,and the direction of the long-term management of the enterprise.The strategic budget is guided by the enterprise strategy,and the strategic goal is the starting point for the preparation of the strategic goal.It is a specific action plan formulated to achieve the business activities of the enterprise at a certain period.The mechanism of KPI(key performance indicator)is a tool to break down the strategic goals of an enterprise into operational long-term goals through key performance indicators,and thus to achieve performance goals.The essence of strategic budget based on KPI is the specific application of the target management method.The application of KPI to the strategic budget is the concrete manifestation of the enterprise's up-to-top strategy,the financial budget,and the fall performance.For marketing companies,a reasonable strategic budget system can not only improve the company's sustainable business ability,but also strengthen and improve the accuracy and control of the budget,improve the effectiveness of the company's assessment.First of all,based on the current strategic budget system of XY stock company,this paper combs the status of the strategic budgeting system,control and assessment system of XY stock company,and analyzes the disjointed strategy and budget,budget target setting,cost and cost control and evaluation index of XY stock company in the implementation of the strategic budget.The problem is not in place.Secondly,aiming at the problem of strategic budget of XY joint stock company,this paper puts forward a plan for optimizing the strategic budget system of XY company.On the basis of KPI,the strategic budgetary target of the first level KPI of the enterprise's overall strategic budget is decomposed into four dimensions by the performance goal as the guide,and then the responsibility budget decomposition process of the strategic budget index of the two level KPI is formulated according to the strategic budget target.The optimization of the enterprise budget target,the optimization of cost budget management,the optimization of budget assessment and the optimization of the incentive policy of the budget assessment are put forward.Finally,in order to ensure the effective implementation of the KPI based optimization scheme of the strategic budget system,this paper puts forward some safeguard measures,such as the full emphasis on the docking of budget and strategy in the implementation process,the updating of the strategic budget system according to the strategic real-time dynamic and the improvement of the quality of the finance and the accounting team.At the end of the article,this paper thinks that the KPI based strategic budget optimization system improves the consistency of the budget target and the enterprise strategy,makes the cost effective control,improves the overall and accurate budget assessment,and achieves the expected incentive effect.The inspiration of this paper is to make the managers aware of the importance of making the budget based on the strategy,the importance of the assessment of the non financial indicators in the strategic budget and the positive effect of integrating the incentive assessment into the strategic budget to the enterprises.