Dissertation
Dissertation > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management

Comprehensive budget management in the enterprise

Author LiuYanChao
Tutor ZengDaoRong
School Southwestern University of Finance and Economics
Course Accounting
Keywords Budget comprehensive budget management Strategy strategic management BSC
CLC F275
Type Master's thesis
Year 2004
Downloads 1361
Quotes 9
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As one of modern business management mechanism the budget management possesses effect characters such as machine-processed nature, strategy and comprehensiveness that other means can not replace. It is necessary for building and perfecting modern enterprise system to build a scientific budget management system .Laying down and enforcing effectively comprehensive budget management has become a kind of international practice. Almost all enterprises are all carrying out the budget management in the western advanced nation. At present, the importance of implementation of budget management has been known in most of enterprises of our country. On one hand a series of implementation budget management has been put into effect in succession , on the other hand after two years’ try, some nation-owned enterprise who apply budget management have realized the positive meaning as well as rational and science of budget system itself. But now, along with the development of budget management, there are some questions in the course of enforcing, some people begin to doubt that budget management is out of date , they believe “beyond budget ” , at the same time some enterprises in our country suffer some problems too, such as : the budget of enterprises are short of clear enterprise strategy guidance, it can not be very good to support corporation strategy, it lays more stress on reducing of cost , but lays less stress on the increase of value inadequately, there is less succession in application etc. making the budget management be hard to gain expected effect . In view of this , the research of this thesis is aimed at pointing out : As for the modern times enterprise , not only know the importance in the business management of comprehensive budget management, the more importance is to put up the good system and do good <WP=8>implementation pledge concretely in application in the enterprise for achieving effective purpose. On this foundation, with the aid of the balanced Score-card theory (BSC), by combining the enterprise’s resources and strategy management,it can makes the budget management become the tool of implementation of corporation strategy and raising management effect . Thus pledge that it is more practicable of the enterprise strategy and the enterprise resources is optimized thus to reduce enterprise management risk, raise business management efficiency and management beneficial result, and make the enterprise value maximize. For a better research of application of budget management in the enterprise this text is divided into six parts on the structure. The first part which is the foreword expounds the research appearance, research meaning and research method etc. The section of research appearance discusses appearance of the positivist and passivity of budget management and puts forward the problem need to be solved. The section of research meaning by way of analyzing two kinds of existence causes of appearance put forward the viewpoint of mine: the idea of business management is worth holding. The key is to build the system of the budget application and enforce combining the enterprise strategy management and the strategy plan in the enterprise. At the end of this chapter, I explain the idea and method of this article. In the second part of the thesis, the basic theory of comprehensive budget management is expounded. One of the tool as the resource distribution of the enterprise, the budget management is given rise to the plan and the mutual amalgam of market. The following second section of this chapter does new explaining of comprehensive budget management about its conception and function. Section 3 explains theory foundation of budget management: Takes the strategy management as the starting point, the management by objective is the direction, and forecasting planning is <WP=9>the nucleus .The content system and its contact of budget management is introduced in final section of this chapter. From third part of this thesis, I begin to discuss the correlation system of comprehensive bu

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