Research On Dualistic Management And Discontinuity Balance Of Budget Management Under Uncertainty

With the development and transformation of the economy,the uncertainty of the internal and external environment of the enterprise increases gradually,and the conflict between the decision-making function and the control function of the budget becomes more and more obvious.This paper puts forward that the budget management system should adapt to the change,adopt dual management,and carry out the discontinuous balance of budget decision-making and control.In this process,the decision-making orientation of the budget adopts the logic from Opportunity Identification to development to expansion,and the control function of the budget adopts the logic from control-oriented focus to application to improvement.This paper takes a coal-fired power enterprise as a case study,and shows the whole process of budget management system renewal by time series method:Being in the coal-fired power industry with fierce competition,A-enterprise budget management anchors its strategic intention to win the competition,production and operation indicators are classified according to their sensitivity to the environment.The first category is market-oriented indicators,the second category is internal-oriented indicators.For the first kind of indicators,we should strengthen the decision-making function of the budget,make the company’s decision-making adapt to the external environment,so as to occupy the competitive advantage;for the second kind of indicators,we should implement the decision-making-oriented control,which can support the decision-making flexibly.In the process of updating the budget system,when the external environment has changed greatly,enterprises use decision-making guidance to identify and grasp market opportunities,and use control guidance to maintain the original organizational capacity and form new organizational capacity to adapt to changes,in order to prevent the production of greater business risk,the two guidance between the use of intermittent balance of management.It is found that the dual management and intermittent balance of the budget can better deal with the changes in the external environment and achieve the dual improvement of strategic performance and operational performance.