Study On Optimization Of Budgeting Management In A Network Company Hangzhou Branch

With information economy development, enterprise facing many uncertain factors of outside, and the enterprise’s mission is to create value and realize a strategic target under new economy environment. The pattern of traditional budgeting is put particular emphasis on financial aims, run after the short-term prompting and fixed performance evaluation. This does not meet the need of creating value and realizing strategic target. Beyond budgeting being one kind of new administration implement, emphasize target establishment, strategy, development and improvement, resource administration, adjustment, control of production cost, forecasts, measures and controls, reward and liability and so on. Based on this theory, budgeting management manage to rebuild by using of BSC and value-based management, which is intention to remove negative effect of traditional budgeting’s performance evaluation. At the same time, attaching importance to environment of competition and the market demand. Enterprise is managed to make strategy effectively as guiding system. Enterprise also focus on structure management, completely evaluation, and empowered manager.In this thesis, the author take A network company Hangzhou branch for example of case, check the target setting, organization structure, budget methods and process of its budget management, and form a diagnosis. With the guidance of beyond budgeting management theory, this this thesis considered the approaches of succeeded European companies, introduced the idea of beyond budgeting management, though reforming the budgeting management organize structure, taking the usage of method of rolling budget and establishing a comparing relative performance evaluation system to improve the traditional budget management. the author brings up some countermeasures in many aspects.Hope these resolutions are helpful for other similar enterprises.