| Comprehensive budget management refers to the enterprise under the guidance of strategic objectives,the future business activities and the corresponding financial status of the full,comprehensive forecast and plan.Through real-time monitoring of the implementation process,the enterprise constantly compares and analyzes the actual completion situation with the budget target,and timely guides the improvement and adjustment of business activities,so as to help managers manage the enterprise more effectively and achieve strategic goals to the maximum extent.However,there are many problems in the process of implementing comprehensive budget management,which limit the effect and value of comprehensive budget management.What key elements affect the implementation of the comprehensive budget management of enterprises,how to objectively evaluate the implementation results of the comprehensive budget management of enterprises,and how to improve and perfect the enterprise management mode based on the implementation status of the budget management,the above issues need to be discussed and analyzed.Based on the research results of comprehensive budget management at home and abroad,supported by strategic management theory and stakeholder theory,and taking HH energy enterprise as the research object and data source,this paper studies the influencing factors and evaluation system of comprehensive budget management:First of all,based on the qualitative analysis method of grounded theory,this study makes a detailed analysis of the original interview texts and budget management materials,and constructs a three-level code of the factors influencing the implementation of comprehensive budget management in theoretical enterprises.Four main categories,including budget setting and preparation,budget allocation and implementation,budget feedback and adjustment,budget evaluation and incentive,and 15 sub-categories,including managers’ budget management consciousness,budget and enterprise strategy consistency,and scientific budgeting process,are extracted.Secondly,based on the analytic hierarchy process(AHP),this study constructed a hierarchical evaluation system for the implementation effect of the overall budget management.From the ranking results of the importance of indicators,it concluded that the budget setting and preparation links had the greatest influence weight,and should pay attention to the consistency of budget with enterprise strategy and managers’ budget management consciousness.Finally,the theory is applied to practice,the HH energy group comprehensive budget management implementation status of quantitative evaluation,pointed out the current budget management in the implementation of the enterprise comprehensive budget and enterprise strategic objectives of the disconnect,budgeting efficiency is not good,budget management responsibilities and fuzzy division of labor and other issues,and put forward suggestions for improvement.It provides reference for the implementation and optimization of comprehensive budget management in the following enterprises.In practice,this paper will help enterprises develop efficient budget management strategies under the support of scientific methodology,promote the development and progress of comprehensive budget management of enterprises,so as to occupy a place in the competitive market environment.In theory,it provides an example for the application of grounded theory and analytic hierarchy process in the field of comprehensive budget management of enterprises.The combination of qualitative and quantitative methods provides theoretical guidance for the implementation evaluation research of overall budget management in Chinese large enterprises.Figure 4 Table 14 Reference 100... |
