Research On Optimization Of Y Company’s Total Budget Management Based On Strategy Orientation

As the most widely used management method in modern enterprises,comprehensive budget management can rationally allocate the limited resources of an enterprise to achieve the optimal state.The company’s strategic goal is the helm of comprehensive budget management,which determines the future direction of the company.The strategy-oriented comprehensive budget management has been recognized by more and more companies,especially large and medium-sized enterprises have carried out related aspects.The exploration,in order to guide enterprises to carry out business activities more scientifically,effectively promote the implementation of the company’s strategy.In addition to the exploration of scholars in theory,the Ministry of Finance has also continuously published in recent years the importance of implementing comprehensive budget management in enterprises.In recent years,under the background of supply-side reform,the competition environment facing the construction industry is intensifying.More and more small and medium-sized enterprises are participating in the market.If enterprises want to develop steadily,they must increase efficiency.This requires enterprises to use overall budget management methods,coupled with comprehensive budget management is also in the process of continuous exploration,so there are many problems in implementing comprehensive budget management in enterprises.Based on the company’s current strategy,this paper optimizes the overall budget management.Firstly,it expounds the research background and significance of the paper.Then it analyzes the domestic and foreign theories and the related theories,and determines the research content and research methods.Then,based on the case of Y construction company,this paper studies the company’s organizational structure,budgeting content,budgeting procedures,budget execution and budget assessment based on in-depth research,and implements the company’s comprehensive budget management.The problems in the process were analyzed,and the problems of the company’s budget target and the company’s strategy were deviated,and the efficiency of budget execution was low.The causes of the problems were further analyzed.Finally,according to the advanced experience of excellent enterprise using comprehensive budget management,the balanced scorecard is used as the link strategy and comprehensive budget management tool,and the overall budget management of Y company is optimized,that is,scientificallyformulating budget indicators and establishing budget execution control system and so on.This paper combines the company’s strategy with the comprehensive budget management,and always implements the company’s strategy throughout the implementation of the overall budget management process.It can optimize the existing comprehensive budget management system of Y company and propose a few to achieve good operational results.The measures,namely system guarantee,capital guarantee personnel guarantee and information system guarantee,are aimed at providing concrete and feasible solutions for Y company,promoting the sound operation of comprehensive budget management and further improving the enforceability of the company’s strategy.