Research On The Comprehensive Budget Management System Based On Flexible Strategy

As a maMor method for internal administration and control of an enterprise, Enterprises in our country adopt and persist in Comprehensive Budget Management. Although Comprehensive Budget is canonized by entrepreneur, It is facing challenges from theory and industry. The complicated environment and economic globalization make all companies facing drastic compete. Budget without strategy can't serve company well, and the problem of corporate budget can't align with their strategy need to be solved quickly.At the same time, corporation strategy is facing challenge. Environment and economic globalization not only influence Comprehensive Budget Management but also corporation strategy. Due to lack of research on change of environment, many corporation strategies have no ability to forecast and behave'rigidity'. And less of people study how to make use of these changes and make changes. How to solve questions above? Many scholars have discussed flexible strategy. What is flexible strategy? Flexible strategy refers to a company's ability to copy with the internal and external environmental changes.For the purpose of research, promotion, development and improvement of Comprehensive Budget Management in our country, this article begins with research of flexible strategic administration theory and then put forwards a theoretical frame of the flexible strategy-oriented Comprehensive Budget Management based on comprehensive summary and specific analysis of it. Through introduction of flexible strategy, construct and implement Comprehensive Budget Management based on flexible strategy to try to solve the problem of corporate budget can't align with their strategy. This article begins with standpoint of flexible strategy, then discusses the construction of Comprehensive Budget Management such as budget target selection, the choice of budget model, control an evaluation. Finally, select a company as a case to discuss how to build Comprehensive Budget Management system based on flexible strategy and points out the inadequacies of the study and further research directions.The new ideas of this article are in two sectors: First, combine Comprehensive Budget Management with flexible strategy to solve the problem of corporate budget can't align with their strategy. Second, discuss the application of Comprehensive Budget Management system based on flexible strategy particularly.I hope this studying will give enterprises helps to implement Comprehensive Budget Management well, and get confidence in Comprehensive Budget Management to achieve the dream of sustainable growth.