Research On Budget Management System Of Business Group Based On Cooperative Networks

As an effective system of internal control and management control tool, budget management continuously develop along with the growth of business group, which is in the core of management control system and have been widely promoted and applied in many business group. However, the budget result is unsatisfactory, and the budget is more of a formality, which largely affected the operational efficiency of business group and increased the operational risks of business group. The contradiction between the theoretical performance and the low efficiency of business group budget drives us to study the business group budget in depth.Based on the results of previous studies, this dissertation tries to research business group budget from the cooperation property of business group. And the cooperation, trust, information and other non-financial indicators would be included in the analysis framework of business group budget management system.So we can build an open, hardness with softness of the business group budget management system, which jumped out the narrow space of thinking of "researching budget on the budget, ". Therefore, this study will broaden the research view of budget management, and will be meaningful for enriching the budget management theories. The building of budget management system evaluation model would help business group analyze the current status of the budget management system. And the same time, the business group can evaluate the operational efficiency of budget management according to the system evaluation model. Moreover, the dissertation puts forward corresponding solutions and suggestion based on current situation and existing problems, which will help business group operate smoothly and healthily. The research contents of this dissertation included following eight chapters:Chapterâ… , Introduction. This chapter briefly introduced the research background, research significance, research methods and related concepts etc.Chapterâ…¡, Literature review and theoretical foundation.First, this chapter reviewed the theory of evolution and practice development of business group budget management, and thus led to the research perspective-cooperative networks. And then, the chapter analyzed the multi-disciplinary support theoretical foundation of business group budget management in detail. Chapterâ…¢, The framework of business group budget management system based on cooperative networks. Firstly, this chapter analyzed the cooperative network property of business group; Secondly, this chapter described the conception and characteristic of business group budget management system; Thirdly, this chapter analyzed the design idea and strategic position in depth. At last, this chapter established the analysis model of business group budget management system (mainly the seven major factors in composition).Chapterâ…£, The factors identification of business group budget management system based on cooperative networks. Firstly, this chapter established the measurement tables of the seven major factors proposed in chapterâ…¢. Secondly, this chapter identified the factors of business group budget management system by using the EFA (Exploratory Factor Analysis) method. Finally, this chapter established the business group budget management factor system.Chapterâ…¤, The mechanism of business group budget management system based on cooperative networks. First of all, this chapter analyzed how business group budget management factors impact on the group budgetary efficiency; Secondly, this chapter described the interaction relationships between the three level factors in detail; Finally, this chapter established the research assumptions according to the before-mentioned theoretical analysis, and draw the path model.Chapterâ…¥, Empirical test of business group budget management system mechanism based on cooperative networks. This chapter mainly has a test of the theoretical models established in chapterâ…¤. First of all, this chapter tested the mechanism model of business group budget management system factors and business group efficiency by using multiple regression method. And then, by using structural equation analysis, this chapter tested the mechanism models of budget management system factors action.Chapterâ…¦, The evaluation of business group budget management system based on cooperative networks. First, this chapter calculated the weights of business group budget management factors by using Analytical Hierarchy Process (AHP). And then, established the evaluation model of business group budget management system.At last, verified the effectiveness of Artificial Neural Networks (ANN) method in the evaluation of budget system. So we can evaluate budgetary efficiency, and may accordingly propose measures for improvement. Chapterâ…§, Conclusions and prospects. This chapter introduced the major conclusions of the research, and pointed out the limitations and follow-up research directionsThe innovation of this dissertation can be divided into the following three points:Firstly, this dissertation established the budget management system of business group, providing a new research idea for budget management study of business group. Based on analyzing existing research results at home and abroad, the dissertation found the researches for the budget management of business group usually start from budget, which did not fully reflect the characteristics of the group budget management. In this paper, business group can be looked as a cooperative network. Through system analysis, system design and system evaluation process, built a budget management system of business group.Secondly, Budget management system factors of business group were refined, and operating mechanism of budget management system of business group were in-depth revealed. Existing research results more from the changes of individual elements start to study the impact on the system. In this paper, through the targeted questionnaire, refined the factors of budget management system of business group, and analyzed the interaction between all the various factors. Avoiding the clips thinking, this study paid more attention to the impact on budget management of interaction between all the various factors, and revealed the operating mechanism of budget management system of business group.Thirdly, This dissertation constructed the evaluation index system and evaluation index weights applied Analytic Hierarchy Process (AHP) method, and then verified the validity of Artificial Neural Networks (ANN) method in system evaluation. Accordingly, business group can objectively evaluate the effectiveness of budget management system, and put forward corresponding measures for improvement.