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Study the Cost of Budget Management Based on A Strategic Perspective

Author: ZhaoHua
Tutor: NieYongGang
School: Guizhou College of Finance and Economics
Course: Accounting
Keywords: strategic perspective enterprise cost budget management multidimensional budgeting
CLC: F275.3
Type: Master's thesis
Year: 2011
Downloads: 294
Quote: 0
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Abstract


With the rapid development of science and technology, the internal and external environment of the enterprises has undergone tremendous changes. It is essential for the survival and development of every enterprise to create and maintain a cost competitive advantage. How to improve enterprise cost budget management system, using effective cost budget management, reduce costs, increase economic efficiency, is an enterprise’s target of the pursuit and operation. However, the existing cost budget management has the defects of a single budget dimension, the poor dynamic, the decoupling of the value chain and the lack functions of strategy, which can not meet the requirements of the information technology environment. Therefore, combining the cost budget management and strategic of the corporation, changing the concept of cost budget management, expanding the contents of the cost of budget management, improving the method of cost budget management, exploring new strategies to adapt to modern economic development and cost management of the cost budget management is imperative.The study of operating cost budget, liability cost budget and life cycle cost budget by chinese and foreign scholars has laid the theoretical foundation for this text to build a model of cost estimate management based on a strategic perspective. Therefore, the purpose of writing this article is through the analysis of cost budget management and strategic cost management, discuss the combination both in theory and practice, which will contribute innovation to cost budget management theory, built up a cost budget management system that can meet the times development needs and play an important role in decision-making and control.This paper combines the methods of standardized research and case analysis, uses the strategic management theory as a research base, systematic analyses the existing research results of home and abroad, discusses the principles, goals, impact factors and overall framework of a strategic view cost budget management. This text first analyses the domestic and international research status of cost budget management, and first points out the strategic perspective of the cost estimates based on management theory from the combination between cost budget and strategy; Second, it analyzes the external macro environment system that the strategic perspective cost budget management faced and shapes the internal environment of cost budget management from resetting the internal organization management system, using method of cost motivation budget; reconstructing the internal value chain. Again, building the cost estimates management framework based on the strategic perspective of enterprise from a strategic, dynamic and multidimensional angle. The framework includes: the cost budget management targets based on the strategic perspective, the cost budget management preparation based on the strategic perspective, the cost budget management implementation based on the strategic perspective, the cost budget management control based on the strategic perspective, the cost budget management evaluation based on the strategic perspective; finally, using a tobacco company in Guizhou Province as an example to verify the use and effectiveness in practice of the method of the strategic perspective cost budget management.This paper makes a deepen research and analysis from the point of dynamic, value chain, strategic, based on the combination of strategic cost management and overall budget management, establishes the cost budget management system framework based on strategic perspective. It has important theoretical and practical significance for improving the management level of enterprises and enhances their overall competitiveness.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management > Enterprise Cost Management
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