| A lot of successful examples prove that budget management is the best way for enterprises to control cost and manage it well.There is no doubt that any company’s activities should focus on the strategic objectives of the enterprise.Budget management plays a vital role in the implementation of strategic planning and strategic objectives.As a tool,budget management can help with resource allocation,risk monitoring,and risk controlling.It is vital to promote the achievement of its long-term strategic objectives.Of course,the operating budget management is the core of the entire budget management system.This paper summarizes the concept,framework,characteristics,research status about operating budget management and so on.Then it emphatically analyzes the gap between Y division’s current budget management and its long-term business planning.Through analyzing deeply,this article shows the cause of the gap.It points out the direction of the following operating budget management.Taking Y division as an example,this article puts forward some suggestions and measures to optimize the improvement.Under the guidance of the optimization measures,this article makes up the medium and long-term operating budget which is in line with the business development plan of Y division.Finally,this article summarizes the simple research and analysis on long-term operating budget,and points out the research limitation,expecting to provide some useful reference for other domestic software enterprises.At the same time,Y division’s operating budget management will be trailed in the years to come,and be improved gradually.The successful relevant experience will be spread to other divisions of D company. |
