Research On Optimization Of Comprehensive Budget Management Of W Company Based On Strategic Orientation

The strategic goal of an enterprise is a long-term development goal formulated after comprehensive consideration of various factors such as internal resources and external environment.It guides the development direction of the enterprise in the future and is of great importance to the enterprise.As a comprehensive management tool,comprehensive budget management can not only reasonably allocate the resources of enterprises,improve the management level of enterprises,but also help enterprises strengthen risk control in the process of production and operation,so it is recognized in both theoretical research and practical application.The comprehensive budget management based on the strategic orientation is to integrate the strategic objectives of the enterprise into the comprehensive budget management system.It takes the enterprise strategy as the logical starting point,and implements the strategic objectives of the enterprise in an all-round way from the initial formulation of the strategic budget objectives to the final budget evaluation and incentive.This article studies W's comprehensive budget management system from a strategic perspective.First,clarify the research background,clarify the research significance,briefly review and comment on the research status at home and abroad,and then determine the main research content and research methods of this article,and comb the relevant concepts and theoretical foundations;As an example,the company analyzed W 's existing budget management system on the basis of on-site investigations,and proposed key issues,including the disconnection of budget management and strategic objectives,unsound budget management organizational structure,single budget preparation method,Weak budget control link and unreasonable budget evaluation mechanism,etc.;then,after determining the overall idea of W company's overall budget management system optimization,using SWOT method to analyze W company's internal and external environment and clarify W company's mid-and long-term development strategic planning,Use the strategic map to help W company find the path to achieve the strategic goal,and use the balanced scorecard to transform W company's strategic goal into a specific budget goal.On this basis,for the questions that have been raised,proceed from the established strategy and be targeted Propose corresponding optimization suggestions to achieve Coordination and Control Division resources;and finally,be able to run well,propose appropriate measures to safeguard the cultural,institutional and technical aspects for the protection of a comprehensive budget management system under the strategic direction.Hope this article can improve W company's management level by optimizing W company's original budget management system,promote the achievement of strategic goals,and guarantee W company's long-term development.