Research On The Optimization Of Comprehensive Budget Management Of Q Gas Group From The Perspective Of Strategic Orientation

In the context of the country’s vigorous promotion of new energy,natural gas,a clean energy source,has been more and more widely used.With the support of the government and the recognition of the market,the natural gas market has developed rapidly,and the scale of gas pipeline network construction has been expanding.At the same time,many gas companies seized the opportunity and achieved a qualitative leap.While enterprises are constantly developing and growing,managers also have to face increasingly prominent enterprise management problems.In order to ensure the healthy and orderly operation of enterprises,more and more enterprises have introduced comprehensive budget management into the enterprise management system and attached great importance to it.Based on the comprehensive budget management to better achieve the strategic goals of the enterprise,from the realization of the enterprise development strategy as the starting point,encourage all employees of the enterprise to participate in the budget management,which has important help for the management and development of the enterprise and promotes the better development of the enterprise.At present,Q Gas Group has initially established a comprehensive budget management framework,and the company hopes to gradually improve and optimize it,and eventually build it into a comprehensive budget management system that is compatible with the company’s development needs and has significant effects on improving the company’s internal control and internal management level.Based on the case study method,this paper takes Q Gas Group as the goal,using comprehensive budget management and management accounting strategy tools to reallocate corporate resources to promote the company’s strategic goals.Firstly,the relevant research literature at home and abroad is sorted out,and the relevant theories and basic concepts used in this paper are expounded.Secondly,through on-site visits and investigation and research in the company,as well as sending questionnaires to employees and inquiring about relevant materials,the current situation of comprehensive budget management of Q Gas Group was investigated and analyzed,and it was found that the current enterprise had problems in the budget organization,budget preparation,budget assessment and other links,and the reasons for the problems were carefully explored,and it was found that the root cause was the disconnect between the budget plan and the strategy,which provided the necessity and feasibility for introducing the strategy into the comprehensive budget management system of Q Gas Group.Thirdly,based on strategy,use SWOT method to study and analyze the company’s current overall internal and external situation,formulate a strategic map,create corresponding indicators through the balanced scorecard,optimize the budgeting process,strengthen the control of the process,and implement the assessment on every employee.Finally,in order to make the comprehensive budget can be implemented in the company,provide practical suggestions for enterprises,and formulate relevant budget safeguard measures to ensure the smooth implementation of budget management and provide strong help for the long-term development of enterprises.This paper hopes to improve the overall management level of the company through the comprehensive budget optimization of Q Gas Group,promote the enterprise to achieve the overall strategic goals,and provide help and guidance for the budget work and longterm development of other enterprises in the industry.