Budget Management Model Based On The Strategic Management Thinking

Comprehensive budget management is an overall arrangement of the future planning in the enterprise. It is an important tool inside the company. It can help the administrator to plan, control and appraise the achievement. It is the key content of the business management. At present, the management system of the comprehensive budget has been getting unprecedented popular and developing. This is closely related with the setting-up stage of the modern enterprise system in our country. That is to say, as a kind of very important management style and mechanism of management, comprehensive budget management is an important component of the modern enterprise system. So how correctly, thoroughly to know and practice it is an important practical subject.The study on the comprehensive budget management of this thesis is a kind of exploration too. This thesis attempts from the concept of budget, the comprehensive budget and the comprehensive budget management to offer the abundant explanation in theory and then puts out the representative examples to prove. And also it has carried on detailed exposition from the enterprise's institutional framework and organizational behavior, thus propose some guiding views and methods.This thesis can be divided into five parts:The first part. It proposes the background and meaning of this thesis mainly, and has analyzed domestic and international research and practice state, explaining the main research contents of this thesis and logic structure.The second part. It discusses the meaning, function and characteristic of the comprehensive budget management.The third part. It has analyzed different modes of enterprise's comprehensive budget management according to different stages of the cycle of enterprise's life.The fourth part. The comprehensive budget management is the core of the management system of the business strategy.The fifth part. The end. The innovation of this thesis lies in the following. First, it carries on the deep discussion to meaning, characteristics and functions of budget management in an all-round way, and gives the comprehensive budget management the new localization in an all-round way on the basis of analyzing intension, related with the institutional framework of enterprises and organizational behavior. There are examples after the theory analysis. Second, the analysis of the theory is combined with analysis of practicing, point out the questions with such comprehensive budget management that should be paid attention to in practice.