Research On The Optimization Of Comprehensive Budget Management Of HG Limited Liability Company Based On Strategy

With China’s economic development and enterprise management theory of continuous exploration, the theory of the comprehensive budget management also continues to improve, the comprehensive budget management is not only a part of enterprise financial management, but to allocation of resources to the enterprise, internal control, compliance strategy plan implementation are crucial for a management style. At present, most enterprises in China have realized the importance of comprehensive budget management in the enterprise internal management, and are constantly seeking for the budget management mode for China’s enterprises. However, at present, the focus of the overall budget of the company is limited to the financial field. Fundamentally speaking, the main purpose of the comprehensive budget management is to realize the enterprise’s business plan through the realization of the small budget target, and the long-term strategy of the enterprise. Strategy oriented comprehensive budget management has a more clear goals, to enable the company comprehensive budget management and corporate strategy to combine more closely, but also help to the realization of enterprise strategy, the company budget work to achieve the desired effect.This paper is based on the HG company, the comprehensive budget management analysis results, based on the strategic thinking of the existing comprehensive budget management model of the company. Firstly to Hg company comprehensive budget management present situation, the existing problems and the causes are analyzed, that gap between Hg company budget management and corporate strategy, budget is too single, assessment and incentive mechanism is not reasonable, self evaluation system is not perfect, and so on affect the HG Company budget management implementation and allows the company budget did not play to the role of the company’s strategy. And based on the perspective of the strategy, these problems are optimized. First of all, the optimization of the budget management organization in the organization to improve the participation of other functional departments in addition to the financial department to improve their working enthusiasm. Second in order to strengthen the link between the budget and the strategy of the Balanced Scorecard and added the four dimensions of the budget index, the new budget index and the link between the more direct and close. Again optimize the company’s assessment incentive mechanism. Then, using the analytic hierarchy process, the internal evaluation mechanism of HG company’s comprehensive budget management is optimized. Finally, according to the company’s situation, put forward a few points to implement the strategy of the comprehensive budget management model of security measures.