The Research On Comprehensive Budget Management Based On Strategic Orientation In Company JGXC

With the development of economy, if enterprises want to develop faster and better in the fierce competition environment, they must change the enterprise resource planning to enterprise strategic planning and in the process of making enterprise development strategy, they not only consider how to make full use of existing enterprise resources, to reduce the operating costs of enterprises, but also focus on the analysis of the external environment of the enterprise development. Due to be disconnected with enterprise strategy, non-financial indicators, performance management and so on, the traditional budget in the process of enterprise development cannot play a good role in the management and control. Therefore, it is necessary to build comprehensive budget management based on strategic orientation for company.This paper first expounds the subject of the selected topic background and research significance, and on the basis of the combination of domestic and foreign research present situation, it put forwards the research methods, technical route and research content; second, Based on the research of comprehensive budget management, strategic management, strategy oriented comprehensive budget management, balanced scorecard and other related theories, the JGXC company’s organizational structure, business scope is introduced, the current situation of JGXC company’s budget management is analyzed, and points out that there are some problems, such as the gap between strategic management and budget management, the system of budget organization system is not perfect, the budget content is not perfect, and the budget method is not reasonable, which lays the foundation for the comprehensive budget management based on the strategy oriented; Third, based on the analysis of JGXC company’s internal and external environment, its own advantages and disadvantages, From the strategic planning analysis, the budget organization system, the budget goal system, the budget implementation system, the budget evaluation system and so on, has carried on the design to the JGXC company strategic guidance comprehensive budget management system; Finally, from the three aspects of the perfect information system, improve the full participation, promote internal basic management put forwards measures to ensure the smooth implementation of the budget management, which hope that the strategy oriented comprehensive budget management system should play its due role in JGXC company.This paper integrates the strategic management and budget management, and introduces the strategic management into the budget management. Combined with the current situation of JGXC company’s management and budget management, the strategy oriented comprehensive budget management is introduced into the management system of JGXC company in order to optimize the current budget management status, and put forward the effective implementation of security...