Research On Construction Of CT Group's Strategic Budget Management System

Strategic budget management is guided by the enterprises' strategy,which is an important way to strengthen enterprise management.In order to maximize the enterprise value and improve the comprehensive quality,strategic budget management have to make an overall plan to allocate the resources efficiently and coordinate each departments' work and communication.Since the ever-increasing growing of the logistics industry and intense competition,it is an essential choice of them to carry out the strategic budget management.Based on this background,this paper connect the status and related theory,using the case of CT Group,to study the strategic budget management's application on logistic industry,analyze the problems and reasons,and finally,put forward some improving suggestions.At first,this paper uses literature research method to analyze the dynamic research of strategic budget management both domestic and'foreign,and states the related concepts of strategic budget management,which involves business strategy theory,principal-agent theory,and economic theory and so on.Then uses the research method of case analysis,in order to CT Group as an example,introduce the existing budget system,analyze the problems and reasons,and suggest to establish the strategic budget management system,including clear strategic goals,design principles,budget control system,budget preparation and implementation,and the adjustment and appraisal of the budget.In my opinion,only the CT Group perfects the strategic budget management system,they can develop constantly.On the basis of the results in the past research,this paper combines with the CT Group,to generalize and summarize the problems and reasons,try to develop a widely used strategic budget management system for logistics enterprises to meet their growing needs.