Budget Management Research On Modern Enterprise

As a powerful tool to bring strategy and goal into force ,budget management play a important role in integrating and controlling the resources of enterprise.Modern enterprise budget management should be directed by modern management concepts,putting them into all parts of budget management,and thus constructing complete modern budget management model .The thesis deals with comprehensive budget management from strategical prospective through qualititive way,and analyzes such strategical management tools as value chain analysis, activity analysis, EVA,BSC and corresponding use.And thus provide some suggestions about budget management for modern enterprise.The thesis always sticks to core thoughts like " strategy-budget, strategy-organization-responsibility center" ,at the same time,combine key driver analysis based on activity analysis with budget management,therefore realizing scientic budget management.Finally,the thesis introduce some practices and advanced concepts on budget management from Guo Hua Electric Power Company.