| Summary: | 碩士 === 國立中央大學 === 高階主管企管碩士班 === 103 === This case study investigates the implementation of budget management system. The difficulties and problems associated with budget management system are discussed. Budget management system in operation and management helps managers achieve strategic objectives of the company. This study suggests the following:
1. The daily budget management provides the basic for long-term development strategy. In the implementation of budget management, enterprise should seriously conduct market research and analysis of enterprise resources, and clarify their long-term development objectives as a basis for the preparation of the budget each period.
2. Enterprises should regard the product market and the industrial environment, adopt different budget management mode. As with rolling budget and flexible budget preparation and application, and through the ERP system budget controls, will enable the implementation of the budget process and result and performance linked.
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