Research On The Applied Of Comprehensive Budget Management In YD Company Based On Stastegic

In today’s increasingly competitive market, it has become a key factor in decidingthe success or failure that how to integrate the enterprise funds, human resources,information and other resources effective, thus form a powerful force aggregation,which can cope with the requirements of the external market environment. Faced withsuch a complex operating environment, no single model exists budget managementaspects of its theoretical limitations, which is not able to satisfy enterprises demandingfor the integration of internal resources in the face of fierce market competition, in thiscontext, the comprehensive budget management have emerged and continue to arouseattention of managers, more and more managers have beginning to pay attentioncomprehensive budget management from a strategic perspective because of itschieving business objectives obvious.The object in this study YD company is a national securities chain operators, inrecent years, although since2006since the reorganization of internal standardmanagement has made certain achievements, but has failed to properly budgetmanagement and strategic management to solve the problems out of touch. So theauthor analyzed the budgetary management scholars research, cleared overall budgetmanagement and strategic management connotation, talked out the relationshipbetween the overall budget management and strategic management form the target,strategic level and process, analyzed the necessity of building a comprehensive budgetmanagement and the process of overall budget managemen under the strategicorientation; combined with the problems in YD company budget management such asbudgeting and corporate strategic planning phase separation, budget execution lackingthe effective supervision, budget adjustments evaluation and incentive needing to bestrengthened, pointed out that the implementation of the strategy based on acomprehensive budget management will not only help improve the corporategovernance structure, standardize its internal management, more conducive to theconstruction of the company’s competitiveness. The YD company’s the overall budgetbased on strategic management system composed by the process system and securitysystem, process system including strategic planning and the overall budget goalsdesigning based on strategic, preparation of the program budget management, budgetmanagement and implementation monitoring, adjustment, evaluation and incentive andother sectors; the security system constituted ideological security, personnel security, system security and organizational security.The innovation of this paper lies in seting a target of overall budget managementwith the Balanced Scorecard content and YD development strategy, and designed acomprehensive budget management process system and security system based onstrategic management. The research in this article can strengthen basic management,promote the company’s decisions more scientific, help the company achieve itsstrategic goals and integration of resources effective.