Research On Comprehensive Budget Management Under JT's Strategic Planning

In recent years,with the deepening of reform of the economic system in our country and the gradual integration into the global competition,more and more enterprises in our country attach great importance to the budget management.But most enterprises fail to join the strategy and budget management together in practice level.Budget management in the process of practical application is more focused on short-term business details and the cost control level,which has not effectively played a role of providing necessary support and protection for strategic planning in the enterprise.This paper takes the comprehensive budget management system of JT company at present as the actual case.The author has conducted actual investigation and research on aspects of JT company in the budget organization,budget mode,budget implementation and budget evaluation.Problems existing are found out in the comprehensive budget management of JT company,and forward construction significance is to put to the optimization of the budget management of specific solutions.Through practical investigation and study,existing problems of budget management system in JT company mainly involves budget objectives,budget organization,budget index system and budget of the information construction.Strategic planning and budget management disjointed is an outstanding performance problem.In this paper,with the relevant theoretical research and practical analysis,the author proposes budget management based on strategic planning and the balanced scorecard theory to reconstruct JT company comprehensive budget management system.An organic link of the strategic plan and budget management JT company can give full play to the budget management for the integration of enterprise resource configuration and coagulation function,and can eventually promote and ensure the implementation of the company own strategic target.This paper is based on the related theory of literature research,case analysis and combined with personal practice experience,from the aspect of theory and practice of comprehensive budget management in the practical application.With the trend of the development of the budget management mode at home and abroad,the paper discusses on how to combine the budget management and the strategic planning in a practical level.This research is expected to provide a beneficial reference and enlightenment in the development and innovation of budget management in our country now and in the future.