Research On Optimization Of TW Company's Comprehensive Budget Management Based On Strategic Orientation

As an important management tool for modern enterprises,comprehensive budget management has been widely recognized by scholars and enterprises.Comprehensive budget management requires the guidance of corporate strategic to help corporate strategy implementation,and they are in harmony with each other.More and more companies have realized the importance of integrating corporate strategy into comprehensive budget management.However,in the implementation of comprehensive budget management,the effect of comprehensive budget management is not very satisfactory.There are many problems that the disconnection issues between budget indicators and corporate strategy,low employee participation due to lack of awareness,the tedious budget preparation,unscientific budget control and adjustment,budget has not been completely informationized,severely hinder the comprehensive budget management of enterprises from playing its true role,which make the corporate strategy unable to be really implemented finally.Based on the current status of TW's current comprehensive budget management,this paper evaluates its current status by referring to FHP(the analytic hierarchy process)and FCE(fuzzy comprehensive evaluation method).To sum up,the problems include: the regime of Comprehensive budget management is unsound,budget indicators fail to fully integrate with corporate strategy,the process of comprehensive budget management is irregular,budget management is in lack of information system support and so on.According to these issues,this paper proposes optimization solutions from four aspects: one is to improve the comprehensive budget management system;the other is to use strategic map to decompose TW company's corporate strategy into multi-dimensional and specific strategic tasks,and then transform these strategic tasks into comprehensive budget management budget through balanced scorecard;the third is to improve budget preparation procedures,budget control,adjustment and budget evaluation;the fourth is to optimize the comprehensive budget management information system;Finally,in order to ensure the effective implementation of comprehensive budget management,this paper makes suggestions from three aspects: establishing everyone's protagonist consciousness about budget management,promoting the informationization and intelligence of the company's comprehensive budget management,and strengthening the internal audit about comprehensive budget management.It is hoped that by optimizing TW's comprehensive budget management,it can reduce problems in the company's comprehensive budget management,promote the in-depth integration of the company's corporate strategy and comprehensive budget management,help the company improve the overall budget management operation efficiency,and promote the true implementation of TW's corporate strategy.