动态竞争战略下的全面预算管理

全面预算管理作为战略管理的阶段化、具体化和程序化,它是执行战略规划的支撑,也是实现战略目标的重要保障。随着经济全球化步伐的加快以及市场竞争的日益加剧,企业经营环境的不确定性越来越大,以致传统的企业战略管理受到了严峻挑战,取而代之的是动态竞争战略。本文在分析动态竞争战略之特征的基础上,对动态竞争战略下的全面预算管理问题进行了研究,并构建了与动态竞争战略相适应的预算管理模式。

Overall Budget Management under Dynamic Competitive Strategy

Overall budget management is the pillar of the execution of strategic planning,and the main protection of realizing strategic goals.With the quickening economic globalization and deepening market competition,the uncertainty of business environment is greater.Traditional strategic management is facing severe challenges,and dynamic competitive strategy comes into being.This paper studies overall budget management under dynamic competitive strategy and constructs a budget management mode fitting into dynamic competitive strategy based upon analysis of the traits of dynamic competitive strategy.