Research On Overall Budget Management Improvement Of ZH Company From A Strategic Perspective

With the rapid development of economy,modern enterprises are in a rapidly changing environment,in the face of internal and external environment changing,enterprise managers realize that only by constantly strengthen the strategic concept of inheritance and the strategic target as enterprise development goals,to adapt to the change of the surrounding environment,take the initiative to challenge changes to create competitive advantage,therefore,many enterprises have to carry out the application of comprehensive budget management system based on strategic perspective.Comprehensive budget management is one of the most important means of enterprise management,while the traditional comprehensive budget management system can not meet the needs of enterprise development,in today’s economic environment,the comprehensive budget management to further improve the management level,help the enterprise to adapt to environmental changes,to achieve corporate strategic objectives,thus combining enterprise strategy and overall budget management,help enterprises adapt to the strategic development of the new situation,to better allocation of resources,play to the role of the comprehensive budget implementation strategy sets,guide enterprises not only attach importance to short-term profit,but to pay more attention to improve the value creation of enterprises,so as to realize enterprise strategic goals,Therefore,this paper proposes to build a comprehensive budget management system based on the strategic perspective.Taking the actual situation of ZH company as an example,this paper combines the enterprise strategic objectives of ZH company with the comprehensive budget management system,and makes a preliminary study on the comprehensive budget management system of ZH company from the strategic perspective.First of all,this paper expounds the background and significance of the research,and summarizes the related concepts and theoretical basis of strategic and comprehensive budget management,laying a theoretical foundation for the case analysis below.Secondly,based on the introduction of the basic situation of the company,the current comprehensive budget management system of ZH company is analyzed from five aspects including the goal,organization,establishment,implementation and control,and assessment of the comprehensive budget,so as to find out the existing problems.Then,aiming at the existing problems of the company and combining with the needs of ZH’sstrategic development,a comprehensive budget management system based on the strategic perspective is constructed.Finally,corresponding protective measures are proposed for the improved comprehensive budget management system to ensure the smooth implementation of the comprehensive budget management system of ZH company from the strategic perspective.This article through to useful company based on the strategic perspective of study on the overall budget management to improve,the company strategy through a comprehensive budget management of each link,help landing the role of comprehensive budget management to realize enterprise strategy,will link up comprehensive budget management and strategy,provides a new mode of comprehensive budget management,hoping to enhance useful company comprehensive budget management,so as to more efficient and fast to achieve useful company strategic objectives.At the same time also hope to give other peer enterprises on the comprehensive budget management of new ideas.