Research On The Budget Management In Make-to-Order Enterprise

This paper describes the budget management of the status quo of the Shandong Oriental Cherry Hardware Group Co., Ltd.(hereinafter referred to as the cherry Group), the practical significance of the budget management background, in today’s foreign economic domestic, domestic economic internationalization era, the rapidly changing market economy and fierce competition era, budget management to change the past focused on the study of the internal management of the environment, the focus of the corporate budget management should also keep a close eye external; only in this budget management was not a mere formality, really play the role of budget management, research production orders budget management system of enterprise business model, cherry Group has become the era of enterprise management requirements.This paper analyzes the relationship between the enterprise budget management and corporate strategy, budget management and corporate strategy are closely related, and a clear strategic objective is the basis and prerequisite of the budget management, but also about the relationship between corporate strategy and financial strategy, financial strategy is the enterprise The core of the strategy is an important part of corporate strategy; based on analysis of the relationship of budget management and corporate strategy, focusing on the analysis of a cherry Group’s strategic objectives and budget management relations, about the IT budget management for the enterprise laid the solid base; followed under the conditions of market economy, the relationship between the market and the budget, the market is the foundation and starting point of the budget management, business goals formulated important factors, in turn, budget management and services in the market, budget management objectives can be achieved determine the enterprise market, the target could be achieved; market and budget management also has a relationship of dialectical unity, the market is changing, and the budget is relatively fixed, to a certain degree of stability; cherry Group external market environment as well as its budget management. Again cherry Group’s traditional budget management system analysis, basic, budget management, organizational structure and business processes derived from the organizational structure and the corresponding positions segregation of duties, as well as its relationship with budget management; conventional budgeting mainly use incremental budgeting, zero-based budgeting, budgeting supplemented, introduced the budget process and pointed out that the lack of points, the market budgeting and budget-related financial management system, based on the preparation of the program to do the analysis, also discussed budget implementation, assessment and evaluation; combine cherry Group2011budget were differences in comparative analysis; identify the existing problems of the traditional budget management mode on the basis of the above analysis. Finally, through the study and practice of the previous theoretical analysis, in order to eliminate the existing problems in the traditional budget management, budget management to adapt to market-oriented, orders for production and operation of the new environment, the need to improve the existing budget management mode, in order to achieve business goals and strategies to pave the way; give up year budget years (one year preparation time), incremental budgeting based budget management mode, supplemented by the zero-based budgeting, the establishment of market-oriented production orders The rolling budget management system under the conditions, in order to adapt to the new form of enterprise management requirements. Budget management is only the combination with the market in order to find a better way for enterprise budget management, budget management should really play Only in this way can the company’s short-term goals and long-term strategic objectives combine to maximize the promotion of the company the forward development.