Research On The Comprehensive Budget Management Of M Company Based On Flexible Strategy

In the face of the impact of a series of changes,such as information globalization and economic globalization,the speed of the change of business environment is unprecedented.The system of enterprise strategy and internal control can adapt to the changing needs,become the key to the survival and development of enterprises,enterprises realize the budget management as an important means of internal control can adapt to change at any time,can be expected or unexpected can help enterprises reasonable allocation of resources,achieve the organizational goal,has become an important problem of the relationship between enterprises of vital importance.At present,in order to adapt to the era of change,a lot of enterprise strategy formulation has gradually changed from rigid to flexible.The traditional budget management is rigid,has been unable to meet the needs of long-term development of enterprises,the contradiction between the flexible strategy and budget management mode is becoming more and more obvious,the organic combination of enterprise strategy and flexible budget become the urgent problems.This paper mainly uses the method of case analysis,literature research method and system analysis method,through on-the-spot investigation of the M company,with a discussion of flexible strategy and budget management mode,the starting point for flexible strategy and budget management contradictions.This paper consists of six parts,the first part is the introduction,including research background,significance,research ideas and methods and literature review;the second part is the theoretical foundation,the main theoretical foundation of this thesis is the theory of strategic management,flexible strategy theory,the theory of budget management,internal control theory.The third part is the analysis of the budget management status of M company,are introduced in this part of the current status of the M company,and the main problems and the reasons for its existence are analyzed;the fourth part is the M company framework design of flexible strategy based on the budget management,including improving ideas,M company budget target,budget management model,program and method of selection of M company budget.The fifth part is the optimization of the flexible strategy of M company based on the budget management,including budget management organization and process management to adjust the M wine company,optimize the budget management control system,optimizing budget management target evaluation and incentive system of M company: the sixth sector is the conclusion of the study,the research achievements and limitations of summary.Based on the existing M company operating conditions,budget management problems were analyzed,M company proposed a flexible strategy based on the budget management system,improve the M company budget management level and the competitiveness of the industry,has a strong applicability for M company.At the same time,through the case analysis of M company,we can find out the combination and combination of flexible strategy and budget management.It has some reference value and promotion value.