The Research Of The M Company's Comprehensive Budget Management System Based On Enterprise Strategy

Nowadays,more and more enterprises have incorporated the practice of comprehensive budgeting into their business management activities,allowing them to gradually realize that traditional budget management,which pursues one-sided pursuit of short-term benefits,pays insufficient attention to non-financial indicators,has a single budget control method,and its disadvantages have become increasingly prominent.The comprehensiveness and efficiency of comprehensive budget management in the management of modern enterprises make it an effective management tool that has been widely used.With the continuous development of information technology and changes in the global economic environment,strategic management is the way for companies to achieve strategic goals.The disadvantage of traditional budget is that it is disconnected from the long-term strategy of the enterprise.Therefore,comprehensive budget management based on strategy is a management tool to make the short-term business activities of the enterprise consistent with the long-term strategic goals.Through the research of comprehensive budget management in China and abroad,we have a preliminary understanding of the development process of comprehensive budget management and the status of its development and application in China.Only by clarifying the role of comprehensive budget management in business management and the guiding role of corporate strategy for comprehensive budgets can we better explore how to build a strategy-oriented comprehensive budget management system.Combined with the current status of comprehensive budget management in Chinese enterprises and the profile of the industry in which the researched enterprise is located,the setting of comprehensive budget management can be made more scientific and reasonable and in line with corporate development.This article takes the M restaurant chain company as the research object,which is combining with the company's own situation and in view of a series of problems existing in the company's budget management,to discuss about comprehensive strategic management based on strategic guidance.To combine with the analysis of the current internal and external environment,the construction of the company's comprehensive budget management system is discussed from the balanced scorecard which is including four dimensions of finance,internal operations,customers and learning and growth.The budget goals should be consistent with the strategic goals.This article is targeted at the solutions that proposed to build the structure of the company's budget management which improves the evaluation system of the budget management system,optimize the implementation and control of the company's comprehensive management,strengthen the implementation of the budget audit,solve the actual problems of company M and complete the company's long-term strategic goals as its ultimate goal.Although the article envisaged the construction of a comprehensive budget management system building in the company M,but it has not been fully put into practice,and the problems that will occur in the actual implementation process are also unpredictable,there are still shortcomings in this article,and I hope that the exploring and improving will continue in the future.