Research On Evaluation And Optimization Of M Company'S Budget Management Based On Strategic Orientation

With the transformation of accounting to management accounting,management accounting has become more and more important in Chinese enterprises,and comprehensive budget management,as an important part of management accounting,has also received more and more attention.In terms of theoretical research,many scholars have integrated research on comprehensive budget management,strategic management,and value chain management,and formed many theoretical systems with comprehensive budget management.In practice,comprehensive budget management has become an indispensable part of the enterprise management system in Western countries.Although the comprehensive budget management of Chinese enterprises has also made considerable progress in recent years,the overall level still has a certain gap with Western countries.These gaps and shortcomings are mainly manifested in the fact that many companies in China care more about the form and preparation of comprehensive management,while ignoring the implementation and substance of the overall budget.One of the most important issues is the neglect of the importance of strategy for overall budget management.The good balance between the comprehensive budget and the strategy has led to the failure of the corporate strategy to be effectively implemented,resulting in the overall budget management only staying at the internal control level.Based on this,the research direction of this paper is based on strategic-oriented enterprise comprehensive budget management.The purpose is to make the comprehensive budget management not only become a tool for internal control,but also to promote the strategic development of the enterprise through the deep integration of research strategy and enterprise comprehensive budget management.Realize the long-term development of the company.The specific research ideas of this paper are as follows: Firstly,it analyzes the status quo of comprehensive budget management research at home and abroad,defines the concept of comprehensive budget management and strategic management,and introduces relevant theoretical and strategic management tools involved in this paper.The analysis mainly includes contingency theory,incentive theory,control theory,balanced scorecard,and strategic map.Secondly,it analyzes the current situation of M company,including the current basic situation of M company,the basic development of the industry,and M company's overall budget management status and strategic management status;then conducted a questionnaire survey on M company's overall budget management,and used AHP and fuzzy comprehensive evaluation method to evaluate M company's overall budget management status,and finally It is found that the biggest problem is that the enterprise's overall budget management is out of touch with the corporate strategy;the whole body is moving,and the problem of the company's comprehensive budget management and strategic disjunction is discussed.This paper is based on the strategic perspective of M company's comprehensive budget management system.Overall optimization,optimization aspects include M public The overall budget management organizational structure,institutional system,the role of the strategic management committee,the construction of budget indicators,the preparation,implementation,assessment and control of the budget,and from the full participation,inter-departmental awareness,information system support,risk management and control The aspect puts forward safeguard measures.Among them,in the construction of budget indicators,this paper also uses the factor analysis method to extract the key influencing factors,to specifically determine the specific budget indicators of the M company group based on the four dimensions of the balanced scorecard.In short,I hope that through the research of this article,we can help M company realize the real landing of corporate strategy,let the enterprise's comprehensive budget management not only stay at the internal control level of the enterprise,but also become a booster to improve the company's competitiveness and realize long-term development.At the same time,I hope that the research in this paper can bring new improvements to the overall budget management of the industry in which M Company is located.