| With the changes of the global economic environment and the continuous development of information technology,quite a number of companies,especially group companies,have increased the thinking and practice of comprehensive budget in their daily operation and management activities.As more and more enterprises practice the comprehensive budget,the drawbacks of the traditional budget management model are becoming more and more prominent.Among them,the traditional budget management model is not comprehensive enough and does not match the long-term strategy of the enterprise,which leads to the enterprise only focusing on realizing short-term interests in the process of development and lacking attention to long-term development.To a large extent,the short-term business activities of the enterprise are consistent with its long-term strategic goals,thus becoming an effective management tool for the enterprise.From the perspective of comprehensive budget management oriented by strategy,this paper first expounds the research background,research purpose and research significance,and determines the research content and research method based on the review of the research status at home and abroad.Taking CF Group as the object,it expounds the current situation of CF Group’s development history,current organizational structure,and comprehensive budget management mode.Based on the investigation and analysis of the current model of CF Group’s comprehensive budget management,the existing problems are put forward,namely,the budget management work cannot meet the group’s strategic development requirements,the budget preparation content is defective,the scientific preparation method is lacking,and the budget execution results lack scientific evaluation methods and other issues,and analyzed the causes of the problems.At the same time,this paper analyzes the influencing factors of building a strategy-oriented comprehensive budget management model from four levels: organization management level,strategy level,system level and information construction level.Aiming at the current problems of CF Group,a strategy-oriented comprehensive budget management model has been constructed,which includes,guided by the CF Group’s strategy,reconstructing the organizational system of the comprehensive budget,improving the content and methods of budget preparation,and establishing and improving the balance-based scoring system.Card’s comprehensive budget evaluation system,and put forward four safeguard measures for the established CF Group’s strategy-oriented comprehensive budget management model.It is hoped that the research on the strategy-oriented comprehensive budget management model in this paper will help CF Group to improve its budget management level and achieve its strategic goals.At the same time,it is also hoped that the research in this paper can provide some reference for other similar group companies. |
