Hu Guangyao
【Xinya Process (Zhejiang) Co., Ltd. Shanghai Branch, Shanghai 200031】
Abstract: In recent years, with the drastic changes in domestic and international economic conditions, manufacturing enterprises are facing increasing developmental pressures. Traditional budget management models can no longer meet the long-term development needs of enterprises, and the existing budget management models have numerous issues that require heightened attention from management. Based on this, this article starts from the connotation and strategic supporting role of comprehensive budget management, outlining the importance of comprehensive budget management for manufacturing enterprises under a strategy-driven background, as well as the existing problems in current comprehensive budget management. It summarizes relevant literature and proposes corresponding optimization suggestions, aiming to help manufacturing enterprises optimize their comprehensive budget management mechanisms from a strategic perspective as soon as possible, achieving high-quality development.
Keywords: comprehensive budget management; strategy-driven; manufacturing enterprises