Research On The Comprehensive Budget Management System Of SJ Water Supply Company Based On Strategy Oriented

Comprehensive budget management mainly refers to a series of management activities such as the effective arrangement of business,investment,finance,and other activities in the course of the development of their own business activities to meet budgetary standards,and to increase control and execution.The strategy oriented comprehensive budget management,is refers to an efficient management mode in which an enterprise can refine its strategy into an operational goal through layers of decomposition,implementing responsibilities,strengthening assessment and realizing sustainable development of an enterprise.For a long time,water supply enterprises with certain public welfare have been under pressure due to the low water supply price.rising water resource costs,coupled with a larger investment pipeline construction.At present,comprehensive budget management is a relatively effective internal control management method for water supply enterprises.The comprehensive budget management aims at long-term strategy,and makes the mid-and long-term strategy detailed as an operable annual target.It controls the entire process of business activities in real time to ensure efficient operation and development.The article studied the construction of the comprehensive budget management system of SJ Water Supply Company.The full text is divided into nine parts:The first part elaborates the general research status of domestic and foreign comprehensive budget management,and puts the research method,research value,research content,etc.The second part elaborates on the current situation of enterprise comprehensive budget management,and puts emphasis on combining enterprise strategy with budget management goal effectively.The third part selects the SJ water supply company as the main research object and conducts a comprehensive study of its overall budget management activities,including a detailed introduction of the SJ water supply company's own situation,and summarizes the final results achieved by the implementation of the comprehensive budget management work.The fourth part comprehensively explores the problems of SJ water supply company in the aspects of comprehensive budget management organization,target setting,budgeting,executive management,assessment and evaluation mechanism.The fifth part summarizes the causes of the comprehensive budget management of SJ water supply company,including the weak awareness of strategic management,imperfect management system and weak information construction.The sixth part carries on the SWOT analysis to the SJ water supply company and puts forward the strategic positioning analysis.The seventh part set up a strategy oriented comprehensive budget management for SJ water supply company,put forward the following improvement programs: improve strategic management awareness,build a comprehensive budget management organization;Strengthen the analysis of business strategy and improve the target setting of comprehensive budget management;Effectively decompose the relevant strategic target,so that the budget content can meet the scientific development requirements;use information management tools to ensure the accuracy and efficiency of the implementation and control of the budget;improve the assessment mechanism to ensure that the comprehensive budget management system is implemented.The eighth part studies the expected effect and implementation guarantee.The ninth part research conclusion and prospect.SJ Water Supply Company establishes a strategy oriented comprehensive budget management will produce the following expected results: First,the budget management model shifts from taking profit as the core to strategy as the core.At the same time,after carrying out an effective analysis of the comprehensive budget management activities of SJ Water Supply Company,we can effectively integrate with the strategic objectives of the business,try to start from the perspective of traditional concepts,and avoid the traditional role model in the corresponding restrictions.At the same time,corporate managers consider the relationship between various departments from a strategic perspective,strengthen the communication and exchange of information between departments,and ensure that the corporate strategy and expected work objectives can be achieved.In addition,under the role of strategic orientation,ensuring the effectiveness of the comprehensive management concept can effectively compensate for the inadequacies of the target profit system,reduce the probability of short-sighted behavior of SJ water supply companies,and lay a solid foundation for meeting the requirements of sustainable goals.second,the budgeting process from relaxation to rigorous.If SJ company according to the annual overall plan and the division of responsibilities,formulate specific implementation plan,strengthen the responsibility division of labor,integrating up and down,and thus enhance the accuracy and rigor of budget preparation,will promote the realization of enterprise overall strategy and key strategic objectives.Third,budget execution and analysis from inefficiency to efficiency.If SJ Water Supply Company strengthens information construction,improves resource sharing,and promotes faster and more accurate budget execution and analysis,it will provide more operational suggestions and opinion for enterprise managers.Fourth,the budget assessment mechanism from single to comprehensive.If the SJ Water Supply Company adopts a scorecard method to perform assessments,it will help enterprises to implement effective cost control activities based on the full mobilization of theenthusiasm of the employees,and ultimately realize the comprehensive budget management objectives of the enterprise,laying a solid foundation for maintaining sustainable development.The article thinks: First,the effective operation of comprehensive budget management needs to be guided by the company's business strategy.The core feature of comprehensive budget management is that employees are required to participate in the budget preparation phase as a whole.Through SWOT analysis activities to understand the specific situation,determine the company's basic development strategy,and properly allocate financial power and authority to the entity,on the basis of improving the efficiency of the overall budget,to ensure that the resources optimization allocation development goals to achieve.Second,the effective operation of comprehensive budget management must have a sound management organization system as its core.Through comprehensive management activities,to ensure that the relevant development goals can be achieved in the end,and at the same time,the effectiveness of the implementation mechanism will be fully realized.Related operations can improve the overall budget quality and efficiency from a fundamental perspective.Third,the effective operation of comprehensive budget management requires a refined budget management assessment mechanism.By adopting a balanced scorecard approach,starting from multiple angles,and carrying out corresponding assessment and assessment activities ensure that the final assessment results not only reflect the performance of the company's comprehensive budget management,but also further improve the company's operational management capabilities and market competitiveness.