The Application Of Comprehensive Budget Management Under The Information Environment

In recent years,the scale of Chinese company development has continued to be expand,and the goal of “bigger and stronger” has become the purpose of every ideal and ambitious company's manager.However,if we want to establish a long-term foothold in the fierce market competition,it still lies on the improvement of company management.As an important part of the internal management of companies,comprehensive budget management has gradually begun to attract the attention of managers.In the face of complex and ever-changing business environment and a large number of complicated organizational structures,the traditional comprehensive budget management model will appear to be somewhat incompetent.This will not only result in deviations in the accuracy of management,but also lag behind in terms of effectiveness.Fortunately,the emergence and development of information technology tools have provided a new idea for managers-combining information technology with comprehensive budget management,and building a comprehensive budget management information system.With the information technology permeates into people's lives and work gradually,managers began to respond to management issues with informational thinking.In addition,the construction of company informatization and comprehensive budget management have the conditions for achieving synergy and integration,and can provide technical support for budget management.The establishment of a comprehensive budget management informatization system can not only improve the internal management efficiency of the company,but also help the company to improve its own value and achieve company's strategic goals.Therefore,the combination of informationization and comprehensive budget management is both feasible and necessary.However,the current level of application of information technology in our country is not high,and information technology is not very mature.There are still many problems in the application of comprehensive budget management.However,with the constant optimization of enterprise information environment and continuous improvement of ERP systems,the combination of informationization and comprehensive budget management will certainly play a greater role in the internal management of companies.Based on this,this article takes the enterprise full budget management under the informationalized environment as the research object,selects Z Company as a case study,divides the comprehensive budget management into five parts:the formulation and decomposition of the budget objectives,the preparation,implementation and control of the budget,the analysis and adjustment and assessment and evaluation,to analyze the company Z in the information environment,the status of the overall budget management applications.By combining information technology with comprehensive budget management,Company Z has achieved the goal of reducing the cost of the enterprise,increasing the enthusiasm of employees in the budget,and realizing the meticulous management of the enterprise.However,at the same time,there are also problems such as the informatization of the budgeting process,the inadequacy of budgetary control,the neglect of the long-term interests of enterprises,and the inadequacies of enterprise information construction.In response to the current Z company's problems in the application of comprehensive budget management,the following suggestions are proposed: to improve the use of big data and cloud accounting methods;to use the big data platform to enhance the degree of enterprise budgeting information,so that the preparation of the budget is more scientific Reasonable;using information technology to strengthen the dynamic monitoring of budget execution;linking individual and departmental budget implementation together to build a bundled performance appraisal model for individual departments.