Research On The Optimization Of D Company’s Comprehensive Budget Management System Based On Strategic Orientation

Currently,more and more listed companies are intensifying extensive budget management activities to make companies recognize the lack of indicators.In traditional financial management,the means of budgetary control are uniform and their disadvantages are becoming increasingly apparent.However,full budget management has become an effective management tool with full and effective application in modern corporate management.With the constant development of information science and technology and changes in the global economic environment,it is necessary to strictly carry out strategic management in order to achieve the strategic goals of companies with high efficiency.By researching comprehensive budget management at home and abroad,we understand the current situation and the development process of global budget management at home and abroad.To learn how to create an entire budget management system,we need to understand the importance of a whole budget management in business.Based on the current situation and research into corporate budget management in China,full budget management can be more scientific and effective and more development-friendly.Based on the relevant literature at home and abroad,under the guidance of the principalagent theory and the resource constraint theory,this paper takes D company as the research object,obtains a series of problems in the budget management of D company by analyzing the current situation of D company,and will deeply discuss the comprehensive budget management under the strategic guidance.Firstly,this paper describes the research status of budget management at home and abroad,and expounds the Balanced Scorecard and other related theories as well as the literature review at home and abroad.Secondly,it analyzes the current situation of D company’s existing organizational structure and comprehensive budget management system.From the analysis of D company’s current situation,it reflects that there are some problems in D company’s budget management.Then,optimize the comprehensive budget management system of company D:（1）use SWOT analysis to make an overall analysis of the strategic environment of company D.（2）Using the balanced scorecard,the budget objectives and the strategy of company D will be transformed into the specific budget objectives of company D.Finally,optimize the comprehensive budget management system,optimize the comprehensive budget management system by using the balanced scorecard,improve the review indicators,optimize the reward and punishment measures system,and enhance the role of strategy driving.According to the current situation of D company,this paper puts forward safeguard measures for the comprehensive implementation of strategic guidance budget management from the aspects of information platform construction and talent training.This paper conceives the construction of a comprehensive budget management system for D company,but because it can not be fully put into practice and can not predict the problems in the actual implementation process,this paper is not enough,and I hope to continue to explore and improve in the future.