Research On Comprehensive Budget Management Of HY Company Based On Strategic Map

Budget management plays an important role in the process of China's manufacturing industry.With the progress of the times,the traditional budget has exposed many problems.For example,the long term strategy is disjointed.The evaluation index is relatively simple.The budget management is lagging behind.In order to make up for the defect theory,many scholars have proposed to combine the strategic map with the comprehensive budget management.This view aims to make the long-term strategic goals of the enterprise consistent with the short-term operating objectives.The purpose of this study is to integrate the advantages of the two strategic management tools,such as the strategic map and the comprehensive budget management.Based on the analysis of the current situation of HY company,the strategic map oriented departmental budgeting involves four levels,so as to achieve the goal of strategic objectives.And AHP is used to set index weight so as to effectively and reasonably assess budget indicators,which enables performance level to find performance driven factors and budget adjustment is traceable.This article is combed into four part according to the content of the study.The first part is the first chapter,which mainly analyzes the purpose and background of the writing,the literature review,the thinking of writing and the used methods.The second part is the second chapter,which mainly introduces the theoretical basis.The third part is the focus,including the third chapter and the fourth chapter.After introducing the case enterprise,this paper introduces the operation status,business characteristics and budget system of HY company.The existing problems and the necessity and feasibility of implementing the comprehensive budget management of the strategic map are analyzed through the report data,and the strategic map is introduced on the basis of the existing budget management process of HY company.And build the basic process of comprehensive budget management for the introduction of strategic map of HY company.The fourth part includs the fifth chapter and the sixth chapter.The fifth chapter puts forward the measures that should be taken in the process of introducing the strategic map.The sixth chapter summarizes the contents of this paper.The results show that: firslyt,the paper put forward the strategic map and the comprehensive budget management combining the management system,overall budget and strategy as the core,the key is indicating of the budget.secondly,around HY's strategic objectives,the strategy map of key indicators is designd and the unique HY company is drew.Thirdly,combining the HY company's existing comprehensive budget management process and design process system after the introduction of strategic map.The methods used in this study include case study,literature research,analytic hierarchy process and Delphi method.