Research On Optimization Of ZT Company's Comprehensive Budget Management System Under The Strategic Orientation

Comprehensive budget management is becoming more and more important to business management,and its budget accuracy and system perfection have received more and more attention.In theory,when studying comprehensive budget management,many scholars try to combine strategy,business,and value chain to continuously improve the comprehensive budget theory system.In practice,the comprehensive budget is an indispensable part of the business process of foreign companies.In recent years,my country's comprehensive budget management system has been continuously improved,but compared with foreign countries,it is still far behind.These gaps are mainly reflected in the fact that most domestic companies pay more attention to the preparation process and execution results,but ignore the strategic drive and business dependence,and the understanding of the essence of the comprehensive budget makes the budget inaccurate;the comprehensive budget management system is not perfect,resulting in During the implementation process,there were many internal contradictions and the budget implementation was difficult.Therefore,this article is based on the strategy to study the comprehensive budget management of enterprises,aiming to strengthen the integration of budget preparation and strategy,promote the integration of business and comprehensive budget,optimize the comprehensive budget management system,and make it not only an internal tool,but also It is necessary to implement long-term strategic goals,provide sufficient capital guarantee for the normal operation of the company's business,allocate resources rationally,reduce waste,and achieve high-quality development of the company.The first is to sort out and analyze the comprehensive budget management research at home and abroad,define the concept of strategy and other related concepts,and conduct an in-depth analysis of the principal-agent theory and other related supporting theories and strategic management tools involved in this article;second,the ZT Company case introduction,introduction to the industry in which the company is located,a brief introduction to the company,and an introduction to the current status of budget management Then,the questionnaire survey was used to evaluate ZT company using the evaluation method,and the data analysis of ZT company's budget implementation was also carried out.The evaluation obtained from the questionnaire survey scores and the results of the comparison of budget and actual data were analyzed to identify the problem.The company's overall budget system has problems,such as a single budget method.Finally,in view of the identified problems,ZT's management system is optimized and adjusted from a strategic direction.The optimization idea is to prepare a budget in combination with strategic goals.The optimization content includes: refined strategy Goals,optimize organizational structure and responsibilities,optimize budget preparation methods and processes,optimize budget control and approval processes,construct reasonable evaluation indicators for performance appraisal,and propose from the three aspects of full participation,perfecting basic systems,and accelerating informatization construction Safeguard measures.Through the research of this article,on the one hand,it can consolidate and improve the author's comprehensive budget management professional knowledge and ability,on the other hand,I hope to provide useful enlightenment for companies in similar industries to improve the comprehensive budget.