| Budget management is a powerful tool for enterprises to ensure the realization of their strategic objectives.It has long been integrated into the blood of management culture of large enterprises at home and abroad,and has become one of the necessary tools for enterprises to win market competitiveness.But with the change of business environment,budget management has many problems in the application,if not a perfect budget management organization,lack of control,lack of effective assessment and incentive measures and so on,to further explore the enterprise and solutions according to the characteristics and their strategic goals.The full text is divided into five chapters: the first chapter mainly introduces the research background and significance of this research,and summarizes the existing research results at home and abroad,and lays a theoretical foundation.The second chapter analyzes the related concepts and theoretical basis of enterprise strategy and enterprise budget management,and expounds the relationship between them.The third chapter elaborated the AAA enterprise budget management present situation,and summarized the AAA company budget management question based on the strategy orientation angle of view.The fourth chapter,based on the theory of comprehensive budget management,budget management according to the existing problems of AAA company,strategic objectives oriented,from the four aspects of budget target,planning,implementation system,evaluation system,construction of budget management system.The fifth chapter establishes the guarantee system for the strategic oriented AAA enterprise budget management,and ensures that it can reverse the realization of the company strategy.In this paper the following tour of the wind power industry market and customers as the starting point to analyze the enterprise strategy and planning of AAA company should adopt,through the example analysis to the existing budget management of AAA company,with the enterprise strategic target oriented to the implementation and the implementation of budget management of enterprises,and analyzes the current status of budget management system and existing problems,and gives suggestions,to further improve the operation efficiency and management level,so as to ensure the realization of the strategic objectives. |