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Research On Strategic Budget Management Of Majiang WS Agriculture And Animal Husbandry Company

Posted on:2019-12-02Degree:MasterType:Thesis
Country:ChinaCandidate:Y Y LanFull Text:PDF
GTID:2433330548978167Subject:Accounting master
Abstract/Summary:PDF Full Text Request
Strategic budget management is based on the long-term strategic planning of the enterprise,which is planned and managed according to the internal and external environment that affects the survival of the enterprise and full consideration of the financial and non-financial factors and forward-looking strategic goals for the long-term development of the enterprise.The budget management of enterprises is the most important means and methods for enterprises to implement internal control.The implementation of the budget can accurately quantify the objectives of daily production and operation,strictly regulate the internal control system of enterprises,help establish the responsibility center,divide the budget management organizational structure,Performance basis.The implementation and implementation of budget management,on the basis of being able to realize the strategic goals of the enterprise,can also help enterprises realize the rational and optimal allocation of resources.At present,the proportion of Chinese enterprises adopting the strategic budget management system is still relatively small,and there are even fewer agricultural enterprises.However,agriculture is the basic industry in our country and is related to people's livelihood.Therefore,agricultural enterprises should establish a sound strategic budget management system to meet the needs of the modernization of the company Development needs.On the other hand,at this stage,there are a large number of short-term behaviors in agricultural enterprises that are detrimental to the development of enterprises,and the importance of non-financial indicators has been seriously neglected.Therefore,under this background,it is imperative for agricultural enterprises to establish a sound strategic budget management system.Starting from the perspective of strategic budget management,this article first describes the research background and significance of the research topics under the general trend of politics and economics in our country,and draws the research history and current situation about strategic budget management at home and abroad.Content,method and frame of the agricultural enterprise are also elaborated in detail.Secondly,it elaborates the theoretical analysis of agricultural strategic budget management,including the characteristics and significance of agricultural enterprise strategic budget,the theoretical basis of agricultural enterprise strategic budget management and the frame of agricultural enterprise strategic budget management system Thirdly,it gives a basic introduction to company A,and gives its organizational structure.It analyzes the current situation of the company's budget management and puts forward the problems existing in the process of the company's budget management.It also analyzes the causes of the problems and establishes the company-Improve the budget management system provides the direction of improvement;Thirdly,based on the domestic and international political and economic development trends,the author provides the optimized plan for A company's strategic budget management.Finally,I give some advice on how to carry out the strategic management of agricultural enterprises for reference.This paper uses the theoretical knowledge of strategic management and budget management.It considers strategy-oriented budget management superior to traditional budget management and integrates this concept into Company A's existing budget management to help Company A optimize its existing Budget management system,and finally to promote this budget program to all of our agricultural enterprises.
Keywords/Search Tags:agricultural enterprises, strategic orientation, budget management, balanced score card
PDF Full Text Request
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