Research On Z-Comprehensive Budget Management Optimization Based On Strategy Orientation

With the rapid development of global economic integration in recent years,more and more uncertain factors are prominent in the operation of enterprises,and the competitive environment faced by enterprises in overall budget management is also characterized by dynamic,complex and changeable.Traditional comprehensive budget management can no longer meet the needs of enterprises in such a complex environment.In response to such demands,comprehensive budget management based on strategic orientation has emerged.Based on the strategy-oriented budget management,the humanization,systemization and strategic concept are integrated into one,which is one of the main methods of internal control of enterprises.So far,after a long period of innovation and development,the strategy-oriented budget management theory has been gradually improved both in content and form.And its application is becoming more and more important in enterprises.Today,its application occupies more than half of the large and medium-sized enterprises in developed countries around the world,and the theoretical system is relatively mature.The relatively late economic system reform in China's relatively developed countries and the relatively weak economic foundation have caused a relatively slow pace of economic system reform,which has made it difficult for the comprehensive budget management based on strategy-oriented to bloom in China's enterprises and institutions.Even if some domestically-oriented enterprises that have implemented strategic-oriented comprehensive budget management have not implemented their actual applications,the theoretical and practical aspects of strategic budget management need to be strengthened.Z company is faced with such a dilemma.Although Z Company has implemented comprehensive budget management based on strategy orientation,its budget management is still limited to the financial scope,and it has not effectively integrated the company's strategic planning into its overall budget management,resulting in Z's overall budget management biased towards Short-term,blind.In order to solve the above problems,it is necessary to effectively implement comprehensive strategic management based on strategy-oriented within Z company.In the process of research,this paper takes Z company's strategic orientation as the source,and uses literature research,questionnaires,model analysis and other methods to decompose it into its comprehensive budget management.Firstly,Combined with the research status,the research content,framework and research methods of this paper are determined.Then,taking Z company as a case,it introduces the general situation of Z company,the overall budget status and the implementation of the comprehensive budget in the past three years.Through the questionnaire,the company's comprehensive budget management analysis model was established to find out the most important indicators for the comprehensive budget management of Z company based on strategy orientation,and to analyze whether there are problems and problems in these indicators of Z company.Finally,it puts forward the optimization suggestions for the problems existing in the above indicators and the safeguard measures to make the optimization suggestions come to fruition.Complete Z's transition from traditional comprehensive budget management to strategically oriented overall budget management.At the same time,it provides improved ideas for the overall budget management of other oil service companies.