企业在预算工作中如果太强调预算的刚性,很容易使预算脱离实际、失去效果。但太强调预算的柔性,又会造成预算松弛,降低预算的权威性和执行力。那该如何拿捏预算管理的弹性,使其更好地服务于企业战略呢?本文以差异化战略为例,就战略选择对预算弹性的影响进行了探讨。 Enterprises in the budget work too much emphasis on budget rigidity, it is easy to make the budget out of practice, lose its effect. But too much emphasis on the flexibility of the budget will result in a looser budget and lower the authority and execution of the budget. How to handle the flexibility of budget management so that it can better serve the corporate strategy? This article takes the differentiation strategy as an example to discuss the impact of strategic choice on budget elasticity.