The Choice Of Enterprise's Budget Management Mode Based On Strategy-orientation

Budget management is a macro-plan which can be able to help enterprise operate the future arrangement. Budget management is an important management tool within enterprises, which can effectively help manager operate arrangement, process control and performance valuation, therefore, it is one of the key contents in enterprise management, enterprise strategy is a general strategy and general policy which is based on earnest research exterior environment, and effectively organize and utilize every kind of resource and ability in enterprise interior to actualize enterprise 's whole goal ,so how to exactly and deeply understand enterprise budget management for enterprise strategy 's service function and choose a suitable budget management mode for enterprise operation and development under the enterprise strategy orientation is a valuable and important task .The research of this article for enterprise strategy management theory and enterprise budget management theory is just a kind of exploration ,it tries to explore the nature connection among enterprise life cycle ,enterprise strategy and budget management under the direction of strategy management theory and budget management theory ,it also chooses the different developed strategy for each life cycle enterprise : first period, growth period ,mature period and decline period, then choose corresponding budget manage mode theory to make analysis, afterwards, illustrate a representative case to demonstrate the mode choice ,at last, put forwards some directive views and methods that can direct our country's enterprise management practice and embody our country's enterprise management character in budget management theory and practice.The full text is divided into four parts altogether: First part: Introduction. This part mainly introduces the article and studies background, the current situation of domestic and international research and the thinking and innovation of text;Second part: enterprise budget management theory analysis under the strategy -orientation, this part deeply analyzed life cycle theory and the develop strategy the enterprise adopt in every cycle step;which budget management mode the enterprise should adopt under strategy -orientation in each step, at the same time, discuss the meaning function and character of budget management under enterprise strategy-orientation ,found the theory basement for budget management 's mode analysis. Third part: enterprise budget management mode analysis under strategy-orientation, this part analyze the different mode of enterprise budget management under strategy-orientation according the enterprise life cycle theory and strategy management theory. Forth part: enterprise budget management mode's choice and case analysis under strategy-orientation, this part put forward the form and method of enterprise budget management mode's choice, and set some enterprise's management practice as case to illustrate.