| Since it appeared in American General Electric Company, General Motors and DupontCompany in the late1919’s and the early1920’s, the comprehensive budget management hasquickly become the standard operating procedures for major companies. From the simplerealization of target plan, work coordination and strategic development to a kind ofmanagement tool deeply reflecting company operating strategy combined with managementcontrol, staff motivation and evaluation, the core effect of internal control has beenincreasingly concerned and recognized. Along with the introduction and mature ofcomprehensive budget informationalization management system, the comprehensive budgetmanagement has become simple and standard with comprehensive promotion. Nowadays, thecomprehensive budget management has become the mature and competitive sign for moderncompanies.Based on the comprehensive budget theory and informationalization theory, combinedwith own professional knowledge and work experience, this paper has made relevant analysison the implementation of comprehensive budget system in JW company with case analysismethod:Firstly it has cited the relevant theory of comprehensive budget management, anddescribed the development process of informationalization. Based on the moderncomprehensive budget management theory, and combined the situation of comprehensivebudget management informationalization development at home and abroad, this paper hasresearched and discussed the application of comprehensive budget informationalizationmanagement mode in JW company.Secondly it has introduced the situation of operating management in JW company, andanalyzed the existing shortcomings in the management with questionnaire survey. Based onthe domestic experience of comprehensive budget management informationalization, thispaper has proposed and analyzed the construction of comprehensive budget managementsystem in JW company, the structure and function design program.Lastly it has analyzed the implementation effect and experience of comprehensivebudget system in JW company.With the methods of case analysis, questionnaire investigation, SWOT and contrast, andcombined with the actual situation of power generation enterprise, this paper has analyzed theexisting problems in operating management and the informationalization in JW company.With the construction of comprehensive budget management system, this paper aims to help the company improve and perfect the problems, and improve the effect of comprehensivebudget management. |
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