Author(s)

Fasheng Yuan ¹

Affiliation(s)

¹ Hankou Hospital of Wuhan, Wuhan, Hubei, 430012, China

Corresponding Author

Fasheng Yuan

ABSTRACT

Budget management has always been an open theoretical system since its birth and development. It has constantly absorbed advanced management ideas and methods and achieved good results in enterprise management practice. However, in the face of such new situations as the rapid development of the information age, the rapidly changing market environment and the flexible business of enterprises, the current budget management model has been challenged. How to integrate and integrate advanced theories, methods and technologies to innovate budget management, solve the current difficulties faced by budget management, and achieve dynamic budget management is an important problem that budget management must solve. The research of this paper is to re-examine these problems from the perspective of dynamic budget management in view of the existing problems in budget management, and conduct in-depth theoretical and practical research around the central issue of how enterprises achieve dynamic budget management in a dynamic and complex environment. The feasibility of the dynamic budget management model is proved by the practice of an automobile company. 

KEYWORDS

Overall budget management, Dynamic budget management, Enterprise

CITE THIS PAPER

Fasheng Yuan, Research on Dynamic Budget Management Model Based on Comprehensive Budget Management. Accounting and Corporate Management (2022) Vol. 4: 67-74. DOI: http://dx.doi.org/10.23977/acccm.2022.040508.

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