| Nowadays,media integration has become a major change in our media industry,which has huge impact on traditional media.In order to keep up with the requirements of media integration by the government and to fulfill the needs of its own development,traditional media must respond to transformation.This will inevitably affect the traditional business model of traditional media.As an important management tool for internal corporate governance,comprehensive budget management plays an important role in the stable development of enterprises,ensuring the realization of corporate strategic objectives and the normal operation of daily production.It is also the general trend to make changes based on the pace of corporate media convergence.Group A is currently in the midst of media transformation,trying to optimize the existing comprehensive budget management approach and exploring one that meets the strategic development requirements of the integration process.On the basis of combing the relevant theory of comprehensive budget management,and combining with the actual situation,this paper analyzes the status quo of the comprehensive budget management according to the industry characteristics of A Group and the impact of media integration.I found that its comprehensive budget management mainly has problems of low strategic relevance,poor supervision,limited comprehensive budget,backward management methods and poor evaluation results.From an objective point of view,on one hand,the implementation of strategic-oriented budget management is difficult due to the nature of the enterprise.On the other hand.the information construction has not kept pace with the development of integration.From a subjective point of view,the introduction of advanced ideas management concepts and the backward management methods are not timely,poor sensitivity to market reactions,resulting in many problems in the current comprehensive budget management.Through the analysis of the problems and the reasons,we propose practical and targeted comprehensive optimization programs and safeguard measures,and strive to play a better budget management function.The construction of the whole optimization strategy in the paper mainly considers the following three characteristics:strategy-oriented,that is,able to respond to the group strategy in a timely manner;comprehensive,to ensure that the budget management achieves a truly comprehensive requirement;the principle of cost-effectiveness cannot be pursued perfect and costly reforms.The overall optimization framework is mainly divided into three parts.Firstly,introduce the idea of beyond budget to change the unchanged status quo.Secondly,technical means are emphasized.On one hand,the integration with strategy is emphasized.On the strategic-oriented comprehensive budget management and budget evaluation system,the strategy is decomposed and matched with budget objectives from four dimensions:finance,customers,internal processes and learning and growth through the construction of Balanced Scorecard system,so that budget management can reflect the changes of strategy.At the same time,we should set up corresponding key performance indicators in the evaluation system,and work with auxiliary indicators,suspension indicators and scoring system to diversify the evaluation system indicators,which make up for the unfairness caused by the unbalanced development of new and old media.Finally,as the precondition for the effective implementation of the BSC system and the basic project for the development of media convergence,the information construction is the guarantee for the effective implementation of the optimization scheme.The internal audit,the open and transparent budget evaluation and the back-looking policies also play safeguard roles,to enable the comprehensive budget to play the optimal management function.This paper chooses A Newspaper Group in Shandong Province,which has a great influence on traditional media,to optimize the current comprehensive budget management according to its specific situation.What I want to do is helping A Group achieve better overall budget management in the wave of media convergence,achieve more efficient resource allocation.I also hope this optimization plan could influence similar company in same industry. |
