Application Research Of Beyond Budgeting Management Model In Enterprises

As a quantitative management control method,budget management is one of the few management control methods that can integrate all the key problems of an enterprise into one system.As an open theoretical system,budget management has been constantly integrating advanced management ideas and methods from generation to development,and has achieved good results in the research and practice of enterprise management.With the changes of The Times,the rapid development of the information age,the ever-changing market environment,and the flexible business direction,the traditional budget management mode has been challenged by many aspects,such as budget slack,inefficient budget management,disengaging from enterprise strategy,focusing on financial indicators,lagging information feedback,etc.Chinese enterprises also encounter similar problems in the implementation of budget management.How to solve the current dilemma of budget management and how to improve the efficiency and efficiency of budget management is an important issue that enterprises must face and solve.Beyond budgeting management model is a set of principles and methods to solve annual planning and annual budget problems.It is proposed to improve the rigid and traditional budget management mechanism in the face of constantly changing market demands and complex internal management of the organization.Beyond budgeting management model has several prominent features:(1)Pay attention to the dynamics and adaptability of the budget process.Compared with the traditional budget management,the company pays more attention to the preparation of medium-and short-term financial plans beyond the budget,and improves the enterprise's ability to respond quickly by continuously forecasting and dynamic management of the business and operating conditions.(2)Emphasize the strategic relevance and comprehensiveness of budget objectives.Compared with the traditional comprehensive budget,the balanced scorecard operation is integrated into the overall operation and management of the enterprise on the basis of strategic objectives,so as to form an overall performance evaluation system in line with the strategic development needs of the enterprise.(3)Reflect the flexibility and incentive function of budget management.The traditional budget management shall be taken on the basis of fixed target of incentive mechanism,surmounting budget advocate separation and evaluation mechanism of the establishment of a target,operates under the overall planning of the enterprise,autonomous business units as the core,advocating to a broader space for development,business personnel to achieve more with the goal of innovation and challenge.Based on the relevant theories of beyond budgeting management mode,this paper first deeply understands the relevant theoretical connotation of beyond budgeting management mode,and provides the theoretical basis for this study.Secondly,based on the investigation of the current situation of enterprise budget management,this paper analyzes the existing problems in enterprise budget management and the necessity of implementing the mode of beyond budgeting management.Thirdly,it focuses on the implementation of budget management mode by enterprise B as a case to introduce that enterprise B is in different development stages,and three management tools,namely rolling forecast,balanced scorecard and independent operation,are used to implement budget management mode.Finally,by analyzing the implementation effect and difficulties encountered in the implementation of the mode of exceeding budget management in enterprise B,this paper summarizes the reference significance and inspiration of the mode of exceeding budget management in enterprise B,so as to explore and study the application of the mode of exceeding budget management in domestic enterprises.Beyond budgeting management mode as an innovative budget management mode,through the use of different management tools,optimize the enterprise budget management process,strengthen the unity of budget and strategic objectives,re-division of organizational structure and the definition of roles and other ways of implementation.Implementation of beyond budgeting management mode is not achieved overnight,but according to the requirements of enterprise management and their own situation in a gradual way to improve,so that enterprises are more flexible to cope with changes,more agile enterprise management,so as to achieve higher economic benefits in the market competition.