Research On Optimization Of Budget Management System Of SW Company

Comprehensive budgeting as an important tool of enterprise management,is an important means for effective resource allocation,cost control & financial supervision,which plays a guiding role in the operation and management of each department.However in many enterprises in our country,budgeting method,programming,employees concepts often leads to actual implementation result either far beyond the budget or significantly lower than the budget.The budget could not be effectively implemented,but become a mere formality which does not play its due effect.In the periods of economic downturns,enterprises are faced with increasing risks.Under this circumstances,how to improve the accuracy of enterprise budgeting,effectiveness of budget execution and how to promote the role of budgeting upon enterprise management is worth our further study.Selecting SW company as a study case,the thesis systematically hackles the comprehensive budgeting organization system,content system,comprehensive budgeting management mode and preparation process with methods of normative research and case analysis,based on the reviews of the related theory of comprehensive budgeting management.This thesis analyzes the budgeting management status and the existing problems of SW company,moreover put forward suggestions on optimizing organization assurance,preparation principle development,fixed budgeting mode alteration,boosting budget adjustment,enhancing budgeting feedback,assessment & reward etc.,according to the enterprise internal and external environment,macroeconomic policies and other factors.It is hoped that the study of this thesis not only would improve the effect of SW company's budget management,but also provide certain reference values to the implementation of budget management for other companies.