Research On H Company’s Comprehensive Budget Management System Under Flexible Strategic Guidance

In the complex and changeable environment,the key to the long-term development of the enterprise is whether the enterprise development strategy planning and internal management system can adapt to the environment and make changes in time or not.And the effective implementation of comprehensive budget management is the key to achieve strategic goals.In addition,in the face of the changeable environment,the management of enterprises can not remain unchanged,it need to make timely adjustments.However,the rigidity,hysteresis,stickinessthe is more and more obvious under traditional budget management in the development of enterprises,due to the lack of connection with the enterprise strategy and the budget management,so the comprehensive budget Management did not effectively promote the realization of enterprise strategy.Therefore,how to effectively integrate flexible strategy and comprehensive budget and achieve each other is an important issue for enterprises to survive and develop in the changing times.In this paper,H Company,as an example about internationally famous household appliance company,to find and analyze the existing problems in corporate strategy and budget.,and based on the requirements of the market environment,optimization suggestions for the effective integration of flexible strategy and comprehensive budget management are proposed based on its current situation.This paper consists of six parts:The first part is the introduction,mainly introduces the research background and significance of H Company’s comprehensive budget management system under the guidance of flexible strategy,summarizes the research status of this topic at home and abroad,and expounds the overall research ideas,methods and main contributions of the paper;The second part is the basic theory and method,which discusses the comprehensive budget and its compilation,implementation,adjustment,comment and flexible strategy in detail.The third part is case introduction,taking H Company,a famous household appliance enterprise,as an example,introduces the current situation of its comprehensive budget management system,and points out its problems in budget preparation,implementation,adjustment and evaluation.The fourth part is the optimization suggestions.On the basis of the flexible strategic guidance,the optimization suggestions are put forward in view of the problems existing in H Company.The fifth part is the security system,put forward the optimization of the implementation of the improved budget management system security measures;The last part is the conclusion,which summarizes the paper and looks forward to the future.