The Case Study On The Comprehensive Budget Management Of WZ Group Corporation

Comprehensive budget management is the core of the management accounting. It is a kind of new, scientific and modern management method, reflecting the production and operation activities in a certain period by plan, control, coordination, control, motivation and so on to optimize allocation of enterprise resources and complete strategic target. In our country, many enterprises, especially large and medium-sized group enterprise absorbs the successful experience from western developed enterprise, and gradually pay attention to the application of this theory method. The Comprehensive budget management apply a variety of methods in arranging operating activities, financing activities and investing activities,aslo control,caculate,analysis and evaluate the process and results of the Comprehensive budget management for improving the enterpaieses management level and achive the main business objectives and better adapting to the market economy development. With the rapid development of information technology and Internet,it is inevitable choise of combing the Comprehensive budget management with information technology to constructing its system,completing the budget target and ensuring the whole implementation efficiently.This paperd reviews the theory background and development process of Comprehensive budget management, systematically introduced its system,including its connotation,characteristics,process,fuction and so on.Combined with the theoretical results from abroad and the practical experience of author,as WZ group a case,the paper introduced the present situation of the enterprise comprehensive budget management informationization, and find its good sides and weaknesses,for putting forward to WZ group company.It has a strong practical guiding significance and reference value for the future.