Research On The Construction Of Comprehensive Budget Management Index System Based On Strategy Orientation

With the reform and progress of China's business environment and the development of modern enterprise management theory,comprehensive budget management has also been placed in the core position of many enterprises.If the enterprises want to get more long-term development must be from the idea of"enterprise resource planning" into a "strategic plan",makes the enterprise to make full use of existing resources within the enterprise in the process of developing its strategic development plan in and pay more attention to the analysis and evaluation of the external environment of the enterprise.Therefore,domestic enterprises should be more to explore a company long-term strategic goals and short-term business objectives through the management mode,to change the current situation of budget management,the enterprise really play the role of budget management and strategic budget management system can satisfy the management requirementsThis paper has studied the domestic and foreign many budget management based on the theory of A Pharmaceutical Group comprehensive budget management system existing is analyzed and studied,through a brief analysis of the status quo of A Pharmaceutical Group and the comprehensive budget management system management,put forward the A pharmaceutical group present budget management index system is not comprehensive,lack of the index set practicality and flexibility and other defects,and concludes the factors inducing the above problems,and thus,the presence of A pharmaceutical group budget index system design budget index set and A pharmaceutical strategic planning can not effectively link up the conclusion..Then,starting from the problems summed up,to serve the group for the purpose of strategic planning,and explores how to rebuild the A pharmaceutical group budget management index system,to further enhance the strategic planning and budget indicators are combined to enhance the ability of the strategic management of A pharmaceutical.In the construction process,according to the strategic management theory leads to the concept of Balanced Scorecard,the Balanced Scorecard Applied to A Pharmaceutical Group comprehensive budget management,and rebuild its index system.Through the comprehcnsive analysis of the advantages and characteristics of the balanced scorecard,this paper studies how to balance the advantages of BSC and the company strategy,and then grafted into the comprehensive budget management of A pharmaceutical group.According to the in-depth study and exploration,conceived of A Pharmaceutical Group framework of index system of comprehensive budget management based on strategic guidance;index system construction will minimize defects of index system of comprehensive budget management of A Pharmaceutical Group,comprehensive budget management can play a crucial role in providing some reference value in the group strategy management.