Research On Comprehensive Budget Management Of XX Company Based On Strategic Orientation

With the deepening of enterprise management activities,comprehensive budget management has been paid more and more attention by enterprises,and it is the guarantee for enterprises to achieve strategic objectives.Comprehensive budget is a complex management means,which has the function of planning,coordination and control.It requires the staff of all departments to participate actively.Therefore,comprehensive budget management based on strategic orientation is very important.In the increasingly fierce competition,in order to make enterprises develop healthily for a long time,many enterprises pay more and more attention to the comprehensive budget.By calculating and analyzing the situation of each index,the comprehensive budget is expressed in the form of quantification,and controlled by executing and adjusting the budget index.Then the completion of the enterprise budget is evaluated and rewards and punishments are encouraged.However,the iron and steel industry has the difficult situation of surplus production,environmental protection and profit-seeking.The research of budget management is relatively mature,and the theory of budget management is becoming more and more perfect.However,there are many obstacles in the traditional comprehensive budget management of iron and steel industry based on strategic orientation.This paper takes XX company as the research object,XX company is a large state-owned iron and steel enterprise,and finds some shortcomings in budget management.This paper gives some relevant schemes.This paper is divided into six parts.Firstly,it introduces the research background and significance,the research status at home and abroad,the research methods used in the paper,innovation points and writing difficulties.Secondly,it introduces the theory of budget,including the essence,characteristics,content,mode,compilation method and compilation mode of budget.Thirdly,it expounds the general situation of XX company and finds out the comprehensive budget management.In addition,according to the problems of XX company’s overall budget implementation,a comprehensive budget management plan based on strategy is constructed.Finally,the existing problems of strategy-based budget are put forward and the effects are analyzed.