Research On The Optimization Of Comprehensive Budget Management Of QH Education Company Based On Strategy Guidance

In the increasingly fierce competition in the market today,to the promotion of modern enterprise comprehensive budget management as a kind of mature and development plays an important role in the management system,at present has become the standard of industrial and commercial companies operating procedures,it is able to fuse the enterprise all key issues in the solution of a system management tool,can effectively strengthen the enterprise internal control,improve the level of enterprise management.As a private education unit,QH Education Company’s traditional management mode is obviously not applicable.QH Education Company currently adopts a sales-oriented budget management mode.However,as the company applies the Group’s comprehensive budget management system,the budget is superficial and does not really play a role in integrating company resources and promoting enterprise development.Therefore,based on the research on comprehensive budget management at home and abroad and the actual situation of QH Education Company,this paper improves the enterprise’s comprehensive budget management based on strategic orientation,strengthens enterprise management and control,enhances enterprise competitiveness,and effectively realizes its strategic objectives.Based on the current research situation at home and abroad and related theories of comprehensive budget management,this paper analyzes and evaluates the organizational structure,budget preparation,budget implementation,budget control and budget assessment of QH Education Company’s budget management,and finds that the budget management effect currently implemented is general.Through further in-depth research,it is found that there are some problems in the company’s comprehensive budget management,such as the deviation between the budget target and the company’s strategy,the imperfect budget organization system,the incomplete budget assessment,the inadequate budget monitoring,and the index system that focuses on finance and neglects management.In view of these problems,this paper introduces the concept of strategy-based comprehensive budget management for QH Education Company,and constructs a strategy-based comprehensive budget management starting from enterprise strategic planning.Concrete Suggestions to budget on this basis to improve organizational structure,enterprise budget is determined based on the enterprise.strategic target,using the balanced scorecard breaks down the budget indicators and as budget target,optimizing the budget implementation procedures,set in advance,make budget monitoring method,strengthen analysis,combined with the balanced scorecard to establish budget evaluation criteria and the rewards and punishment mechanism.This will be greatly conducive to the realization of the company’s long-term goals,and has a guiding significance for the development of QH Education Company and similar companies in the industry.