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Budget management is a modern enterprise management mode , it is through business , capital, information integration , clear , moderate decentralization , authorization , performance evaluation , etc., to achieve the rational allocation of resources , effective implementation strategy , business continued to improve steadily increasing value objectives. Currently, many companies have recognized the province overall budget management in the management of the importance of , and actively explore the characteristics of enterprises in the province suitable for budget management mode. Budget itself is not the ultimate goal is to serve as one kind of more corporate strategy and business performance in the contact between the tools . Budget system , based on the allocation of resources , mainly used to measure and monitor business performance enterprise and departments to ensure that the ultimate realization of the strategic objectives. Strategies tend to be long-term , more abstract , the budget can be achieved through corporate communication with the environment , daily operations and strategic communication . First, the corporate goal is to develop a strategic budget as a starting point , budget management is essentially a management of the future , it is through the development of planning for the future to guide the current practice , which has a strategic, comprehensive enterprise strategy plays supporting role. Science budget implies strategic objectives and business management business ideas , the highest authority is the enterprise a certain period in the future business ideas , business objectives, the number of operational decisions illustrate the financial constraints and economic responsibility thousand basis , the company 's overall operational plan . Secondly , the budget to reflect the content and mode of different types of enterprises , enterprises of different periods of the same type of strategic focus differences. If the business start-up , growth, maturity, decline , such as different life-cycle stages, namely the implementation of capital budgets, sales budgets, cost estimates, cash flow budget as the focus of a comprehensive budget management . In this paper, the implementation of budget management enterprises in our province the status quo as a starting point for our province and medium-sized enterprises to implement budget management practice patterns were studied. Explore the new economic environment, with the current rapid development of communications and computing technology , organizational change and other changes to adapt to the modern budget management mode , especially in the more specific context of analysis, research, innovation , and thus more business management guidance practice .
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