Research On The Construction Of Comprehensive Budget Management System Of AL Company Based On Strategy

Along with the development of market economy,while the enterprise expands rapidly,the implementation of enterprise strategic planning is also increasingly valued.In the complex business environment,how to formulate effective management strategies,is one of the most concerned issues.Most comprehensive budgets tend to short-term benefits and lack strategic guidance,which is not conducive to the long-term development of enterprises.The company in this paper has formulated a medium and long-term strategic plan and prepared the annual budget,but the company has not achieved the strategic objectives through comprehensive budget management.In this paper,AL company’s comprehensive budget management system is taken as the research object.Firstly,we focused on the present situation and effect of its comprehensive budget management system.Combined with domestic and foreign theories,we pointed out the deficiencies of AL’s comprehensive budget management system in terms of development strategy and budget analysis,and reached the conclusion that strategic goals and comprehensive budgets were derailed.Secondly,through the analysis of the causes of the problems,this paper studied the establishment of a strategy-oriented comprehensive budget management system and rebuilt the organizational structure of comprehensive budget management.We combined the decomposed strategic objectives with budget indicators organically,and established a comprehensive budget evaluation system by enhancing the pertinence of strategic planning and overall budget management,strengthening budget control and other methods.Finally,we constructed a strategy-oriented comprehensive budget management system,which can effectively improve the current situation of the two,and make up the original defects through budget analysis and evaluation indicators,so as to achieve the strategic objectives of enterprises through comprehensive budget management.This paper restructured the AL company’s management system to make it reflect the realization of the strategic goal of the enterprise better.Guided by strategic goals,the solution solved the problems existing in the original management of AL company and achieved the strategic goal of sustainable development.