Research On Comprehensive Budget Management Based On Strategic Perspective-a Case Study Of ZH Company

Nowadays,With the development of economy,Comprehensive budget management is increasingly used.more and more managers think highly of comprehensive budget control.However,comprehensive budget management model still has a severe problem: it only focuses on finance.Due to this problem,the budget targets are based on profit rather than company's long-term ambitions.Thus,comprehensive budget management cannot “manage” and “control” a company perfectly.It is very urgent to research on comprehensive budget management based on strategic perspective.ZH is a manufacturing company,which devotes to produce aerospace materials and intelligent equipment.As marketing oriented enterprise,ZH needs to make a comprehensive strategy and keep eyes on customers' demands.It is meaningful to study such a company.First of all,this dissertation introduces the background and meaning of the research.Then,I review the literature and related theories about strategic management and comprehensive budget management.After this,this dissertation describes the situation of ZH from the budget objective's setting,establishment,implementation,control and evaluation.Moreover,I analyze the existing problems of ZH's comprehensive budget management pattern.Finally,I propose improvement plan and reconstruct ZH's comprehensive budget management system.This paper thinks that the company's comprehensive budget management should follow the direction of strategic development,and the company's strategy should run through all aspects of budget management,so as to achieve the connection between budget and strategy.I think those suggestions can improve ZH's management level,and make more profit.Additionally,I hope this dissertation can give other enterprises valuable suggestions relate to comprehensive budget management,and help them come into being more ideas.