Research On The Overall Budget Management System Optimization Of H Company Based On Strategic Orientation

The vigorous development of economy has made comprehensive budget management become the only way for modern enterprise management.As a modern management mode,comprehensive budget management has realized the strategic transformation of finance and economics and the global effective allocation of resources for enterprises,and has been widely used in various management practices.Comprehensive budget management is a comprehensive and systematic management activity that requires the participation of all staff,all-round management and wholeprocess control.Traditional comprehensive budget management has many problems in practical application and has been far from meeting the needs of contemporary enterprise development.In recent years,foreign forces have frequently unjustified attacks and interference on Chinese enterprises,and the reform of comprehensive budget management is imminent.Therefore,strategic oriented comprehensive budget management shows more and more important role.The purpose of this paper is to combine strategic orientation with comprehensive budget management,improve and optimize enterprise comprehensive budget management on the existing basis,so that it can give full play to the role of internal control tools,play a key role in practical work,and achieve strategic goals.This paper introduces the communication manufacturing situation of H company,after studying the domestic and foreign literature,on the basis of literature study,case analysis,qualitative analysis,combined with the actual case,in the enterprise strategic management theory,principal-agent theory,incentive theory,control theory and other theories,under the support of found problems of comprehensive budget management,Under the condition of strategic orientation,the system optimization of overall budget management is carried out.First of all,this paper summarizes the research status of comprehensive budget management at home and abroad,analyzes the concept of comprehensive budget management and strategic orientation,introduces and analyzes the relevant theories involved in the paper,and constructs the overall framework of comprehensive budget management based on strategic orientation.Secondly,through the analysis of the current situation of H company’s overall budget management,including the current situation of H Company’s overall budget management,the overall development of the industry,pointed out the existing problems of H Company.Finally,optimize the design from the process,methods and objectives,and put forward the corresponding policy suggestions and countermeasures.It is expected that the research results of this paper can provide experience and reference for other enterprises to implement comprehensive budget management.