构建以战略为导向的全面预算管理体系——以服装行业j企业为例

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1、具，把战略管理的贯彻、战略规划程序和全面预算程序组成一个整体，从而有助于确保预算对战略的支持，实现战略与预算的有效对接，帮助企业战略目标的达成。关键词：战略导向；全面预算管理；产品季预算AbstractAsacomponentpartoftheenterprisemanagementtheory，Enterprisebudgetmanagementisasystemicmethods，itisanenterprisestrategicguaranteesystemcombinedwiththeenterprisedevelopmentstrategy

2、supportsystem．OntheessenceoftheoverallbudgeLthebudgetisnottheultimategoal；itmakesthedistributionofbenefitscoordinatewiththeinternalmanagementandcontrollablemechanismsimplementationbycontrollingtherightandresponsibilitiesofeachdifferentlevelofmanagement，itactsasalinkbetweencorpo

3、ratestrategyandbusinessperformance．Accordingtotheenterprisedevelopmentstrategyandplanning，thecomplementationofacomprehensivebudgetmanagementandfinancialactivitiescanbecometruebyapplyingitoncashflow，capitalmanagement，assetmanagement，costcontrolling，andincomedistribution．Italsoma

4、kesdecision—makingcorrespondwithstrategicneeds，inlinewithcorporateprospect．DevelopmentofcomprehensivebudgetmanagementinWesterncountrieshasmadesignificantprogress，andithasgonethroughseveraldifferentstagesofdevelopment，andbecomeasoundmanagementt001．Inthelasttenyearsofthe20thcentu

5、ry，thecomprehensivebudgetmanagementhasbeenintroducedfromexternal，andithasbeenwidelyappliedtodomestic，atfirstithasbeenappliedtolargeState—ownedenterprises，thenitstartedtobeextendedintotheprivateenterpriseandtheothers．Afterthebasicconceptsofcomprehensivebudgetmanagementhasbeenest

6、ablished，thereisafurtherdevelopmentofthistheory，atthesametimemanyadvancedbudgetmanagementmodeshavebeenputforward，suchasthemodeofgroupbudgetmanagement，themodeofbudgetmanagementbasedonthebalancedscorecard，themodeofactivity—basedbudgetmanagementandSOon．WiththedevelopmentofInternet

7、technology，the”E—budget’’bringsthetraditionaloverallbudgetmethodintoanewelectronicage；itraisesthedevelopmentofacomprehensivebudgetintoanewlevel．AfterenteringtheWTO，domesticeconomyisgoingtointegrateintotheworldeconomy，particularlythetextileindustryhastofaceagreatsurvivalpressure

8、s．Chineseapparelenterprisesarefacingincreasingcompetit