Research On Optimization Of Comprehensive Budget Management Of JG Company Based On Strategic Orientation

Nowadays,the continuous development of the market economy has led to a severe competitive situation in various industries in China.How to make enterprises emerge in the current competitive environment,strengthen management activities and innovate management methods has become the content of the enterprise leadership to think about.Comprehensive budget management is a comprehensive management system with all-directional,full-process and full-time participation.Through the integration and allocation of enterprise resources,the effect of improving the enterprises business management ability is achieved.After thinking about and analyzing the overall situation of the enterprise and the development trend of the industry,managers will formulate the overall strategic goals and plans and deployment based on the future development direction of the enterprise.Starting from the perspective of enterprise overall strategic orientation,managers integrate it into the overall budget system of the enterprise,including the whole process from the initial formulation of strategic goals to the final budget evaluation.Although JG has introduced a comprehensive budget management model,it has stagnated for a long time in the initial stage of comprehensive budget management.Budget management is disconnected from the companys practical activities,manifested in the state of "existence and loss of name".Aiming at this current situation,starting from the strategy of JG company,optimize the budget management of JG company into a strategic-oriented form of comprehensive budget management,and promote the integration of the budget with the companys business activities.While reducing the total amount of work,improve the efficiency of enterprise management and resource allocation,enhance the operation efficiency of various functional departments within the enterprise and the core competitiveness in the external industry,and promote the highquality development of enterprises.Based on the case study method,this thesis takes JG as the goal,and uses comprehensive budget management and management accounting strategy tools to redistribute enterprise resources to promote enterprises to achieve strategic goals.First of all,the relevant research literature is reviewed,and the relevant theories and basic concepts used in this thesis are expounded.Secondly,by going to the company for on-site visits and research,and issuing online questionnaires to employees and querying relevant materials,this thesis analyzes the current situation of JGs comprehensive budget management,finds that there are problems in the current enterprise in the process of budget organization,budgeting,budget evaluation,etc.,and carefully explores the reasons for the problems,and finds that its root is the disconnect between the budget plan and strategy,which provides necessity and feasibility for introducing strategy into JGs comprehensive budget management system.Thirdly,on the basis of strate gy,using PEST and SWOT methods to study and analyze the current overall internal and external situation of the company,formulate a strategic map,create corresponding indicators through the balanced scorecard,optimize the budgeting process,strengthen the control of the process,and implement the assessment on every employee.Finally,in order to enable the comprehensive budget to be implemented by the company,provide practical suggestions for enterprises to formulate relevant budget safeguard measures,ensure the smooth implementation of budget management,and provide favorable help for the long-term development of enterprises,this article hopes to improve the overall management level of the company through the overall budget optimization of JG company,promote enterprises to achieve the overall strategic goals,and provide help and guidance for the budget work and long-term development of other enterprises in the industry.