A Electronic Company-Research On Comprehensive Budget Management System In Technology-based Small And Micro Enterprises

In the general background that China is facing with industrial structure upgrading, technology-based small and micro enterprises represent significant force to promote the industrial transformation, but in fact, what comes out is extremely low success rate of business startups. From the current situation of case enterprises, it’s found that they are facing with many problems, such as hardly achieved strategic objectives, cost management which is out of control, low efficiency of business process and high staff turnover rate, and so on. Analyzing the reasons of all these problems, most of them are because of lack of management experiences and absence of an effective management tool which can cover all aspects of business management. However, all these problems just can be solved by implementation of comprehensive budget management.In order to explore the comprehensive budget management system of technology-based small and micro enterprises, the article discovered by analysis, that there are typical characteristics in these enterprises generally, such as innovation driven, mainly knowledge-based employee groups, flat organizational structure, meeting customer demand through rapid response and high risk of business operations, so it points out that comprehensive budget management system design of technology-based small and micro enterprises should be started from strategic target decoding, setting up budget management closed loop in executive, and with good flexible resources management, meanwhile, with the help of information systems to support the system architecture of entire budget activities landing. Whereafter, taken by the case analysis method, according to case enterprises, the article puts forward strategic goals decoding system which is pointed from strategic map to key business processes, then to key performance indicators and budget indicators. Taking customer orders as the smallest unit of budget management, it constructs a series of budget implementation management activities designs which are around orders. Meanwhile, by means of other auxiliary methods of project management knowledge system and information system, it makes the whole budget system achieve compact, applicable and efficient goal, eventually helps case enterprises to build the full-service covered budget management system which is oriented by strategy implementation.