Integrated Model Of Management Accounting Tools Based On Beyond Budgeting Applied To Railway Transport Enterprises

The theory of beyond budgeting is an integration model of the management accounting tools in order to change the traditional budget for its lack of flexibility and strategy. Its practice in foreign countries has made great progress and success when in China it has just started. Researches on it have more theories than instances, even if the examples are not specific, lack of operational guidance. Therefore, stick to railway transport enterprises'reality, based on the national conditions and use the idea of beyond budgeting to build an integrated model of management accounting tools has great significance.This paper's integrated model based on the actual situation of Chinese enterprises, did not give up the dominant position of budget management, but use the idea of beyond budgeting to improve the traditional budget. Use BSC to make up the traditional gap between budget and strategic and use relative benchmarking to solve the issue of bargaining on the budget targets. Establish both static and dynamic integrated model of management accounting tools. After that take railway transport enterprises for example to tell the way of using the integrated model.Although some well-developed and qualified enterprises have the priority to use the idea of beyond budgeting, it still needs a long time for all of our companies to do this. For the railway transport enterprises, they still require organizational structure optimization and build the construction's culture and information system. So this paper combines the actual situation of railway transportation enterprises, design the organizational structure chart for the use of the integrated model and give some advices on the building of corporations'culture and information system.