| As a means of enterprise internal control,the overall budgetary management is oriented with enterprise strategic target and plays an important and positive role in helping enterprise to finish established goal.In recent years,the enterprise management in China has been greatly enhanced no matter in theoretic level or in actual implementation.This cannot be separated from the all-round popularization of overall budgetary management.The improvement of management in education group also depends on the implementation of overall budgetary management.First of all,concerning the monitoring and control over education group from overall budgetary management,the improvement of overall budgetary management can achieve the continuous tracking of decision makers for whole-group management and can help them to correct or adjust strategy in time.In this way,effective control over group is ensured.Secondly,overall budgetary management can promote the reasonable and optimal configuration of shared resources and increase the operation efficiency of group operation.Thirdly,it can provide powerful security for group decisions.Fourthly,it can complete the performance appraisal of education group and facilitate the achievement of strategic target.All in all,overall budgetary management is key tool for education group among dynamic competition.It can improve the operation profit,efficiency and result of education group.The very important factor which determines whether the overall budgetary management can ensure the achievement of strategic target with required quality is the implementation of Balanced Score Card.Detailed content of Balanced Score Card is to subdivide the macrographic enterprice strategic target and form unit index which can be quantized,evaluated and tracked with accountability.The implementation of Balanced Score Card can expand the measurement standard of overall budgetary management.The divided budgetary index can enable the budgetary planning to go through the comprehensive work flow of enterprise.The controls of all aspects can ensure that the enforcement of budgetary planning will closely surround the enterprise strategic planning.This thesis focus on education group A and analyzes their overall budgetary management status based on strategic orientation.It takes Balanced Score Card and other management accounting theories as tools and conducts optimal design for disadvantages on overall budgetary management which is implemented currently.There exist many problems in education group A over current overall budgetary management.For example,simple management dimensionality,over attention to financial analysis in management focus and less attention to the significance of overall budgetary management over enterprise overall strategy(i.g.obviously low percentage of long-term budget in account).Besides,the effective implementation of overall budgetary management can help top management for better control of all development links among enterprise.But this aspect is not so obvious in A.Based on the comprehensive analysis of research achievement concerning overall budgetary management,this thesis discusses four consideration aspects after placing overall budgetary management into overall enterprise development target,finance,client,internal operation,study&growth.Accordingly,it has set budgetary management index and elaborates on multiple research and measurement aspects based on Balanced Score Card.Starting from budgetary target,it goes to the optimal management of the organization,editing,implementation,monitoring and control,adjustment during the process,in the hope of optimizing and establishing overall budgetary management system.At last,the thesis proposes effective measures about how to secure overall budgetary management from before-event,mid-event and after-event control.This thesis proposes practical measures on establishing high-quality all-control overall budgetary management.This thesis has significant meaning for A to further improve enterprise abilities and maintain competitive advantages among fierce market competition.It will also be reference for the development of relevant industry. |
