Strategy-Oriented Comprehensive Budget Management And Application Research In Manufacturing Business

Manufacturing is not only the foundation of human survival industry, but also is a pillar industry. China as one of the world's important manufacturing countries, manufacturing plays an irreplaceable role in the realization of China's industrialization and modernization. But when facing the new situation in recent years, such as the of rapid development of the information age, the ever-changing market environment and flexible business tasks, the effectiveness of the current budget management has been seriously challenged. Therefore, how to combine the manufacturing enterprise development strategies, take advantage of existing resources within the enterprise, reduce operating costs, so as to form their own competitive advantages and achieve corporate strategic objectives, has become the primary concern problem of every business.At present, although the quantity of studies on the overall budget management to manufacturing enterprises has been much,however, with in-depth study and application, traditional overall budget management will not be able to meet the needs in long-term development.From a strategic perspective, the current study to overall budget management is only concerned about the factors of their own and ignore the analysis of strategic factors; Budget targets are not well reflect the requirements of corporate strategic objectives or economic environment changes, resulting in the replacement of budget target and corporate strategy. Therefore, studying on strategy-oriented comprehensive budget management has become a new hotspot.Based on the analysis above, this paper will have a research on the overall budget management of strategy-oriented manufacturing enterprises both in aspects of theory and practice. First, through analysis and comparison, condensed out features of the strategy-oriented overall budget management; Secondly, according to the characteristics of manufacturing enterprises, building a strategy-oriented comprehensive budget management system; Then, discussing how to reflect the enterprise strategy in the overall budget management, to improve adaptability, flexibility and effectiveness; Finally, applying the modern information technology to develop the appropriate strategy-oriented overall budget management system of manufacturing enterprises. This paper will have important practical significance and application value in supporting business decision-making, strengthening internal controls, improving the scientific decision-making level, competitiveness and economic efficiency to manufacturing enterprises.