Research On Budget Management Of Beidahuang Agriculture Company Limited Based On Strategy

Strategic management is the company’s managers to identify strategic goals, develop action plans to promote a series of strategies implemented in the course of considering the internal and external environment on the basis of the relevant factors. Budget management is an important means of implementing the management and control of the company, is also an important management processes and their implementation can explicitly quantify the company’s business objectives and standardize the company’s management control and fulfill the responsibilities of each responsibility center, clear rights and responsibilities at all levels, determine the assessment basis. Not only can help companies achieve strategic goals to improve the economic efficiency of enterprises, but also helps to improve the economic efficiency of resources is also advantageous for the market to optimize the allocation of resources. In the implementation of China’s modern corporate system in the background, and vigorously promote the strategic orientation of budget management in order to meet the needs of the company’s strategic management. In the traditional system of budget management, budget management and strategic development of the company out of touch, too much emphasis on financial targets while ignoring some of the key non-financial goals. Therefore, building on the strategic orientation of the budget management system is particularly important.Based on the strategy oriented budget management point of view, first expounded on the subject of macro and micro research background, research purpose and significance of the study, combined with the domestic and international research status, research contents, this paper puts forward the framework and research methods; then, the BDH shares general situation, organization structure and development strategy was introduced in this paper, the BDH shares current management situation budget statement, the budget index in budget management of BDH shares in a single, lack of budget planning elastic adjustment mechanism is not perfect and the budget preparation and implementation of the disconnection problem, and the causes of the problems were analyzed, which lays the foundation for further strategic stake in BDH budget management research; thirdly, the comprehensive considering the internal and external environment of BDH shares, BDH shares of the strategy oriented budget management system optimized, including establishing strategy oriented budget management system for BDH shares, the introduction of the Balanced Scorecard to determine BDH stock strategy oriented budget management target, the implementation of dynamic monitoring of the budget management of BDH company and the strategy oriented budget management based on the diversification of evaluation. Finally, according to the strategy oriented budget management system of the optimization, protection from ability build multi-dimensional budget guarantee system, enhancing the budget deal with the change of environment and strengthen the construction of information and other aspects of the effective implementation of the budget management system, hope to be able to achieve the perfect strategy oriented budget management system on the BDH shares from many aspects, at the same time, effectively promote the realization of the strategic target of BDH shares. This paper integrates the strategic management, budget management, proposes a strategy oriented budget management concept, the strategy into budget management, combined with the BDH agricultural Limited by Share Ltd management and budget management present situation, the existing budget management system optimization, and put forward the effective implementation of security.