The Research On Enterprise's Operating Budget Management Under The Strategy-orientation

Under the condition of market economy and the background of China's entering WTO, enterprises must face more and more white-heated competitions. It is the developing foundation of each enterprise that how to put themselves in an invincible position in the intensely competition .Many economic developed western countries, nearly all the enterprises implement budget management and some multinational corporations use it as the management control tool and basis of performance evaluation. As the developing of times, budget management theory has been enriched and developed in western world. It is an extremely urgent decision that how to simultaneously receipt the theory and apply it in Chinese enterprises, then form the budget management theory and model that suitable for china and Chinese enterprises' characteristics, so as to improve enterprises' management efficiency and improve Chinese enterprises' adaptation in market economy development.Operating budget management is a macro-plan which can be able to help enterprise operate the future arrangement. Operating budget management is an important management tool within enterprises, which can effectively help manager operate arrangement, process control and performance valuation, therefore it is one of the key contents in enterprise management. Enterprise strategy is a general strategy and general policy which is based on earnest research exterior environment and effectively organize and utilize every kind of resource and ability in enterprise interior to actualize enterprise's whole goal, so how to exactly and deeply understand enterprise operating budget management for enterprise strategy's service function and choose a suitable budget management mode for enterprise operation and development under the enterprise strategy orientation is a valuable and important task. The research of this article for enterprise strategy management theory and enterprise operating budget management theory is just a kind of exploration. It tries to explore the nature connection among enterprise life cycle, enterprise strategy and operating budget management under the direction of strategy management theory and operating budget management theory. It also chooses the different developed strategy for each life cycle enterprise :first period, growth period, mature period and decline period, then choose corresponding budget manage mode theory to make analysis, afterwards, illustrate a representative case to demonstrate the mode choice, at last, put forwards some directive views and methods that can direct our country's enterprise management practice and embody our country's enterprise management character in budget management theory and practice.Based on the theoretical analysis, the thesis introduced the strategic management thinking into the operating budget management, so the operating budget management can service for enterprise's strategy. It also deduced different budget management models corresponding to each life cycle enterprise's strategy: first period, growth period, mature period and decline period, so it combined strategies with budget management models organically.