Research On Beyond Budgeting Management Model

Since the era of knowledge economy,the traditional budgeting management mode is more and more cannot meet the needs of enterprise competition in the market and management,and has produced a series of problems: weak connection with organizational strategy,the process is very time-consuming and work-consuming,unethical behavior,time is short,to produce the illusion of control,early decision,decision level is too high,often causes blocking the right thing,often put into wrong thing,all as of December 31,not suitable for performance evaluation,etc.Beyond budgeting is not limited to also not necessarily to get rid of the budgeting,but to liberate from the authoritarian and micro management,digital worship,bureaucracy,calendar year cycle,confidentiality,carrot and stick of management incentives,and the liberation of all other management error,let management be true to itself,set up a more agile and more humanized organization,to motivate staff and team to create more excellent performance.In recent years,the number of enterprises giving up the traditional budgeting model has increased explosively.It can be seen that more and more enterprises start to rethink and establish new models.The theory research and rich practice summary of beyond budgeting provide support for the application of beyond budgeting in enterprises.In this paper,literature analysis and case analysis are used to study the beyond budgeting.On the basis of theoretical study,integrating with my own work experience,taking a CRO company as a case,it summarizes application of beyond budgeting from practice level,analyzes the reason of enterprise implementation beyond budgeting,and analysis and researches the actuality and problems of this company from the perspective of structure of the organization,control in the process of actual operation,performance evaluation and the technical support,same time gives related suggestions with thinking of beyond budgeting.This is of great significance to R & D enterprises,especially CRO enterprises,in how to apply beyond budgeting,achieve the release of the potential of each molecule of the enterprise,and surpass their own and competitors.The research conclusions of this paper are as follows :(1)in today's environment,enterprises need beyond budgeting to solve the problems in management.(2)the organizational structure under the budget model is more customer-oriented and reflects decentralization.(3)the goal setting in the mode of beyond budgeting is more directional and challenging,and versus goal can better exert the potential of employees and the team.(4)in the mode of beyond budgeting,more powerful corporate values and more transparency are adopted to guide and restrain the behaviors of employees and teams.(5)the performance evaluation under the budget model relies more on the comprehensive evaluation of strong leadership,so as to avoid the adverse effects caused by one-sided evaluation.The theoretical research on beyond budgeting in China is at the preliminary stage,and the application of beyond budgeting in domestic enterprises is also being explored.To continue to study beyond budgeting is of great significance to the problem of budget rigidity faced by our country at the present stage.