J Hotel Is Based On The Optimization Research Of Strategy-oriented Comprehensive Budget Management

With the rapid development of tourism,China's hotel industry has also entered a rapid growth of the golden period.In the current economic situation,hotel enterprises realize that the importance of the establishment of the enterprise based on strategic guidance,to guide the comprehensive budget management system of.As one of the major means of internal control of modern enterprises,especially large group companies,comprehensive budget management has been applied by many enterprises at home and abroad,but the management mode is not mature enough,and many problems have arisen in the process of operation.First of all,this paper combs the theoretical knowledge of enterprise strategic management,comprehensive budget management and balanced scorecard,and makes the Balanced scorecard a docking tool for docking strategic management and comprehensive budget management.Then,taking J hotel as an example,this paper uses case analysis method,in-depth interview method and other research methods to carry out research.Talking with the personnel and the staff of the department of J Hotel Finance who are responsible for budget work and budget docking work of about the comprehensive budget management FAQ.This results in the evaluation of the current comprehensive budget management by the budget operators,and finds that there are some problems in the comprehensive budget management,such as the disconnect between the budget and the enterprise strategy,the unreasonable organization of the budget,the unscientific budgeting method,the unsound budget appraisal mechanism,and the poor control of the budget implementation.Secondly,based on strategic guidance,this paper puts forward the optimization measures,and formulates the strategic goal of comprehensive budget management with SWOT analysis method.It optimizes the strategic oriented overall budget management organization system and makes sound strategic oriented comprehensive budget management,and strengthens the implementation and control of the strategic oriented overall budget.Improve the strategy-oriented overall budget management performance appraisal system to optimize the strategic oriented J hotel overall budget management.Finally,the research of this paper provides a new perspective for the overall budget management of enterprises,relying on the balanced scorecard to realize the transformation of enterprise strategy to budget management.so that theoptimized comprehensive budget management system becomes a reliable tool to improve the internal management efficiency of enterprises,and provides a feasible way for enterprise strategy to land.At the same time,it provides reference for the hotel industry similar enterprises of the overall budget management and strategic implementation.