DY Company Overall Budget Management Optimization Strategy Research

With the increasingly fierce market competition and rapid economic development,comprehensive budget management as an effective way to achieve strategic goals of enterprises,can realize the effective allocation of enterprise resources,so that enterprises in the fierce environment to achieve long-term stable development.However,from the current development of most manufacturing enterprises in China,the budget management effect is not good,mainly reflected in the budget planning,budget implementation and enterprise strategic goals disjointed problems.Comprehensive budget management is a scientific and effective company management tool.It is a scientific method of systematic management,comprehensive management and comprehensive management.It controls and budgets all business activities,investment activities and financial activities within the budget period.All departments need to be involved in the budget process.The preparation of budget can strengthen the communication between different departments and control the company’s daily business activities,and thus has a significant role and necessity for companies that have problems in budget management to carry out optimal budget management.This paper is based on the concept of comprehensive budget management,This paper takes DY company as the object of analysis,and studies related theories such as strategic management,principal-agent,control theory,and strategic management.Combined with the reality of DY’s comprehensive budget management,it has initially formed a comprehensive budget preparation process,and formed budget management from budget production;At the same time,the enterprise has formed a comprehensive internal budget,control management process and authoritative budget assessment mechanism.But on the whole,there are some problems,such as lack of orientation of overall budget target,inconformity of budget preparation with reality,and defects in assessment and incentive of budget control relaxation.Based on this situation,the author introduces the first strategic map into the overall budget preparation of overseas companies.In the research process,according to the four dimensions of the balanced scorecard,Discuss the basic indicators for quantifying the company’s strategic goals,and different strategic maps are formed in each dimension,and the department responsible for each indicator is determined based on the strategic map.From the financial index,customer operating strategic indicators,internal control,enterprise development strategy,the essay discusses the four dimensions,and on this basis to optimize the DY comprehensive budget implementation and control of the company,at the same time with the aid of analytic hierarchy process(ahp)construct the DY company comprehensive budget evaluation mechanism,optimize the evaluation criteria,released its incentive appraisal.This paper focuses on the strategic objectives of DY Company,designs key indicators for DY company and draws a unique strategic map;And integrate the current basic process of DY enterprise comprehensive budget management,design the process system after using the strategy map,promote the optimization of the company’s comprehensive budget management,and build reference documents for other enterprises.