Study On The Optimization Of YD Company's Strategic Budget System

Comprehensive budget management is a modern enterprise management system based on enterprise strategic planning,which integrates the functions of planning,coordination,control,incentive and evaluation.It runs through all aspects of enterprise supply,production and marketing,human and property.Since its birth from the United States in the 1920 s,its scientific and effective management methods have spread rapidly all over the world,becoming one of the necessary tools for the operation and management of major enterprises,and playing a very important role in reducing costs and improving efficiency.In order to face the changeable environment and the increasingly fierce competition in the market,Chinese enterprises have also begun to actively introduce this scientific management method to optimize and perfect it and apply it to themselves.With China's three major telecom operators in 2014 simultaneously received the 4G business operation license,marking that China's wireless telecommunications business has been in the forefront of the world,fully into the era of 4G.Faced with the almost blank new market of 4G,the three major operators began to compete fiercely in order to gain market share.From R&D to production,from marketing to after-sales,they need huge capital investment.Facing the changeable market environment,implementing comprehensive budget management can help enterprises effectively reduce operating costs,improve economic efficiency and comprehensive management level,and make enterprises fierce.In the competition of telecommunication business,it develops steadily.Starting from the development and current situation of comprehensive budget management,this paper summarizes the most suitable strategic budget method for telecom industry under the changeable and fierce competition environment by studying the theoretical framework of comprehensive budget management.The full text focuses on comprehensive budget management.Firstly,it introduces the background and significance of the topic and summarizes the relevant research status at home and abroad.It expounds the research methods of zero-base budget,rolling budget,strategic budget and other comprehensive budget management.These methods constitute the research system of comprehensive budget management.Then it introduces the changeable competitive environment YD company is facing,and analyses the problems existing in the current budget management system of YD company,and points out the necessity of optimizing the existing comprehensive budget management system of YD company.Based on the analysis results,the suggestions of optimizing the existing comprehensive budget management system of YD Company into a comprehensive budget management system with strategic budget as the core method are given.It is hoped that the comprehensive budget system with strategic budget as the core can help YD company optimize its internal management,and in the face of the upcoming 5G business,it will be able to lead other enterprises and obtain higher corporate benefits.