Implementation Of A Comprehensive Budget Management Thinking

With the maturity and enlargements of modern enterprise scale, budget management, which acts as a management system to promote the development of enterprise, has already got extensive attention of the theory and industry department because of its capability in the standardization of enterprise behaviors and the strengthening of enterprise interior control. It becomes a new task of how to promote the management level and economic benefit of enterprise.At present, as an important part in enterprise management, budget management has already been accepted by most of the enterprises in our country. But budget management appears so late in our country as a new management concept, whether in the theory department or the industry department, there still exist some difference in the understanding about the meaning, the effectiveness and the foundation of budget management that its function in the field of enterprise management has been limited greatly.Hence, with years' study of budget management theory and personnel experience in budget management and analysis, the author will probe into the wholly owned foreign enterprise budget management and the correlative problem. This article expects to develop the role of budget management in Abbott management through the clarification of the difference in the understanding of budget management and the classification of the problem in the practice of budget management.The full text is divided into five parts.The first part identifies this case study target and rough structure.The second part reviews the definition between budget and budget management. Budget management is a kind of target as well as a kind of control measure, and budget management is a kind of management model to make the enterprise resource get the best productivity and budget management development in US, Europe and China and .Explain general budget management concept and some new budget management theories in recent years.The third part select Abbott as a real case to analysis general budget management problems. The author firstly introduces the Abbott's and related health care industry's background Then figure out the problems and misunderstanding of Abbott's general budget management model.The forth part aims at some problems which incurred in Abbott's general budget management, from organization structure, budget model selection, internal delegation and control, budget review sides, the author develops own suggestions to improve the general budget management model, make it more efficiency and productive.The fifth part summarizes the final conclusion of this paper and indicate that due to time and study limitation, the author still have some ways to follow up.There are a few characteristics in this article which is showed as following:1. It is tightly linked with the current status of enterprise budget management in our country, the author discussed budget management from the point of theory and practice, in the analysis about the selection of budget management model, the successive condition of budget implement and the main point of budget control, the author put forward some individual opinions. Therefore, this article has some instructive significance for the practice of budget management implementation.2. The meaning of enterprise budget management is enriched in this article. The author attempted to use the knowledge of usage of information resource and the optimization of business flow in the research of budget management, it provides new consideration for the research of budget management.3. The commissioning deputy theory, the control theory and the encouragement theory are used as the theory foundation of budget management in this article, and the idea of strategy budget management is developed, the author makes use of the knowledge from study on management to the construction and implement of enterprise budget management system, as a result, it realizes the integration of correlative knowledge.