| Summary: | 碩士 === 國立交通大學 === 管理學院工業工程與管理學程 === 106 === The budget is the financial plan developed by a company to achieve the business goals. In general, budget management usually uses the “budget execution rate” as a performance measure of business completion. Therefore, the performance of the budget execution rate also represents the effectiveness of the implementation of the business plan. This study uses M company as a case explore to the major factors which affecting the execution rate of the budget from the implementation of the budget so as to understand the problem. The empirical results show that budget size, purchase requisition, purchase order, business cycle and senior executive style have a significant impact on budget execution rates. In addition, the empirical analysis of the differences in quarterly implementation rates showed that the implementation rate in the fourth quarter was not significantly higher than that of the other three quarters.
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