Research On The Optimization Of ZG Company's Comprehensive Budget Management Based On Strategic Orientatio

Manufacturing as a pillar industry of our national economy,it plays an important role in the overall development of our economy.Under the big wave of "Made in China 2025",it is particularly important for manufacturing enterprises in China to do a good job of internal construction and achieve self upgrading reform.As an important part of the enterprise’s internal construction,comprehensive budget management plays an important role in achieving the company’s strategic objectives.However,in the process of implementing comprehensive budget management,many large and medium-sized enterprises neglect the role of strategic orientation,which restricts the development of enterprises.Therefore,it is of theoretical and practical significance to optimize the overall budget management of enterprises based on strategic orientation.Based on the strategic perspective,this paper takes ZG Company as the research object to conduct in-depth research on its overall budget management optimization.First,it discusses the research background and significance of this paper,and expounds the literature review and relevant theoretical basis at home and abroad,through the internal relationship between strategic management and budget management,this paper analyzes the importance of strategic oriented comprehensive budget management.Secondly,based on the analysis of the current situation of the comprehensive budget management of ZG Company through field research,a series of problems were found in the comprehensive budget management of ZG Company,such as the lack of strategic guidance for budget objectives,the disconnection between the budget preparation method and the enterprise strategy,the imperfect budget organization,the inadequate budget implementation,the imperfect budget assessment mechanism,and the corresponding analysis of the problems.In view of the above problems,through the balanced scorecard,ZG Company transformed the strategic objectives into budget objectives through four dimensions of learning,customer and market,internal process,learning and growth,and realized the organic combination of budget and strategy.Finally,it organically combines the strategic orientation of ZG Company with the optimization of comprehensive budget management,proposes optimization plans from the aspects of budget objectives,budget organization system,budget preparation,and budget assessment and evaluation system,and proposes corresponding safeguard measures from the aspects of technology,personnel,and system to ensure the smooth implementation of the optimization plan of comprehensive budget management based on the strategic orientation of ZG Company.It is hoped that through this in-depth study on the optimization of ZG company’s comprehensive budget management based on strategic orientation,new ideas will be provided for other manufacturing enterprises in the integration of budget management and strategic orientation.