Strategy-oriented Comprehensive Budget Management System Optimization Of J Company

The overall budget management plays an important role in the daily management of enterprises.However,there are still problems in the budget process and the strategic planning process in the practical application of the budget.This will lead to the internal organization of the enterprise only pay attention to its own budget target Implementation,but can not well support the overall corporate budget goals.Therefore,only the overall budget and business strategy closely linked to the overall budget management system to optimize,in order to give full play to the role of a comprehensive budget.The existing literature on the budget management research focused on theoretical research,but in practice there are still some errors and blind spots.Many enterprises comprehensive budget management system is not perfect,and corporate strategy is not close enough,the budget of the scientific and rational to be improved.Therefore,this paper,through case study,hopes to optimize the comprehensive budget management system of specific enterprises,and make a comprehensive and systematic discussion on the combination of comprehensive budget management and enterprise strategy.This paper selects agricultural enterprises J company for the study.Combined with J company's overall budget management status,analysis of its problems and reasons.Through the analysis of the SWOT model and the Boston matrix,it is proposed to optimize the budget plan based on the strategy of comprehensive budget management.By drawing the strategic map,the company will help J to find the way to achieve the strategic goal.And then to the corporate strategy for the preparation of the budget starting point,the use of balanced scorecard J company's strategy into a specific financial and non-financial indicators to guide the implementation of the strategy to achieve the J company resources coordination and control.Hope this article can be through the J company's original budget management system optimization to enhance the J company's management level.