| It has been widely used by many companies since budget and its control theory were introduced into China. The applications also improved the overall economic efficiency of companies. However, with the increasing intense competitions for the market, a lot of problems emerge from the traditional budget control of enterprises. In particular, budget control seldom adapts enterprise development strategy, which makes it difficult to survive under such variable environment both internally and externally. Hence, budgetary control must be established on the basis of strategic planning and also as a tool for company strategy and its resource allocation.Directed by the mind of the fore text, combined together with current domestic investigative status, the paper lists some problems that are already obviously existed in our budget control. Including, the selection of budget control mode doesn't combine with enterprise strategy, enterprises do not pay enough attention to capital budget and also there is no efficiency system for monitoring the whole dynamic process of implementing budget control based on strategy. The whole frame of this article concentrates on solving these problems.Focus on the problems listed above, the text shows how to integrate strategy and budgetary control within company and gives a systematical illustration. First, select an appropriate budgetary control mode according to the effective strategy position for enterprises. Then, following the whole budget control process, extend budget making, budget implementation and adjustment, feedback and the end evaluation one by one based on strategy. It tries to solve the existed problems and let readers have an overall concept for the budgetary control based on strategy. Furthermore, the text hopes to be useful for readers by case illustration, which analyses the process implementation together with company actual situation. It also reinforces the practicality and readability of the paper, hoping benefits certain fields. |
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