Research On The Strategy-oriented Comprehensive Budget Management Of The HYY Company

With the development of economy, the enterprise comprehensive budget managementtheory innovation, the intension of the comprehensive budget management has been greatlyextended, it is not only the enterprise internal financial management is a part of, but also theresource distribution, control and incentive and evaluation of comprehensive managementsystem. At present, most of our enterprises have realized the comprehensive budgetmanagement in enterprise internal management importance, are constantly searching for ourcountry enterprise budget management mode.In this paper, on the basis of theory combined with practice, firstly analyzes the HYYcompany’s overall budget management present situation, points out the comprehensive budgetmanagement problems, the strategic management concepts into the company’s budgetmanagement, analyzes the relationship between enterprise strategy and budget management,describes the establishment of strategic budget management significance, secondly,combining with the practical situation of HYY company, discusses how to establish theeffective strategy to guide the comprehensive budget management system, including thestrategic orientation of the comprehensive budget management, enterprise strategy orientedtotal budget, budget execution, monitor, difference analysis and budget adjustment, theenterprise strategy to guide the comprehensive budget management performance appraisal, inorder to better use the comprehensive budget management, this tool provides a guiding role.Finally, according to the HYY company specific condition put forward effectivemeasures, respectively, the leader from the execution, organization and budget performancemanagement evaluation and put forward specific measures, to ensure the strategic guidancecomprehensive budget management in enterprise management to play its due role.