Study On The Strategic Orientation Of The Overall Budget Management

Moment in the rapid development of the global economy, a shortage of resources has become the common problems faced rational use of limited resources, is the goal of many enterprises to actively explore, which requires a reasonable corporate budget management model to support the strategic objectives of the enterprise achieve. So, explore for their own development needs comprehensive budget management model to adapt to the development of the market economy is an important issue to become urgent.This paper expounded the theory of budget management at home and abroad on the basis of the concept of corporate strategy, the meaning of the overall budget management, features and functions, based on the analysis of the shortcomings of the traditional budget management summary of the overall budget management advantage for building enterprise strategy oriented comprehensive budget management mode is designed to lay the theoretical foundation. Followed the thesis A aircraft manufacturing company, for example, based on the analysis of the status quo in the overall budget management of the company summed up the problem in the actual operation, and the right remedy proposed improvements, while A aircraft manufacturing the company’s overall budget of the company’s management has been improved, and on the development of a clear corporate strategic objectives, the implementation of the upper and lower binding-budgeting procedures improvements.