Research On Strategic Budget Management System Of Group Company

With the rapid development of China's economy,the organizational structure of China's enterprises has been expanding constantly,and the growth of China's enterprises has been expanding under the means of external merger and reorganization.With the development of information technology,the competition is becoming more and more fierce,and it is necessary for enterprises to improve their management mode to continue their development.However,due to the lack of matching and upgrading of the control capability of the group,the development speed of the group's control ability cannot meet the growing demand of the group's enterprises.Budget management as both control,motivation,evaluation,and other functions of a comprehensive implementation of enterprise strategy management mechanism,group enterprises did not understand the budget management and corporate strategy management,resulting in corporation strategy cannot be implemented effectively,the enterprise can't make rapid response,rapid changes of external development stagnated or even recession.And national policy in recent years are introduced,the requirements to promote in-depth enterprise management accounting,budget management should take the strategy as the guidance,which in turn caused the practice of group enterprise through the reform of the budget management system to improve the attention of strategy execution ability,strategic budget management arises at the historic moment.However,there is no consensus on how the strategic budget management should be constructed.The research on budget management mainly focuses on the isolated research budget function and process.Although academia approved the budget for strategic support,but for strategic budget management tool for integrating mechanism is not yet clear,for the mechanism of the strategic budget management effectively promote the strategy execution and no depth.Based on this,this research adopts case study method,through the establishment of integrated strategic budget management system in C group's case,analysis the design logic of its strategic budget management mode,to study mechanism of the integration of strategic budget management mode,explore its inner mechanism to facilitate the implementation of strategy.Thesis the first part,the study introduces the background,significance,research methods,the paper in the second part,this research review related budget management,management control,to find out in this paper,the research of space,the third part of the thesis,to introduce and analyze the case,analysis its strategic budget management system construction mode and mechanism of integration.In the fourth part,the paper constructs the design framework of strategic budget management and the integration of strategic budget management and the mechanism of strategic promotion,which is the research contribution of this paper.The fifth part of this paper summarizes the conclusions of this paper.This article research conclusion has the following three points:(1)in this paper,through the analysis of the case study for C group,the building of strategic budget management mode,the basic framework of the strategic budget management based on the general conclusion,according to the division of strategic process is divided into strategic design strategy implementation-the strategic evaluation feedback three stages,a total of nine key elements and four elements.(2)in this paper,through the analysis of budget management in C group strategic budget management mode and strategic management module combination way,keep the key indicators are consistent and effective is the key to the integration of information input and output.(3)effective integration of complementary management accounting tools through budget management can enable strategic budget management to improve the implementation of strategy.