| With the increasing significant of economic globalization,the economic competition becomes more fierce and harsh.On the occasion of 40-year reform and opening up,the commercial market environment of China gradually steps into 4.0 age of consumption and profit earning after 1.0 age of production and marketing,2.0 age of manufacturing,3.0 age of industrial chain.With big data,cloud computing,social networking and other new technology,the 4.0 age builds a more personalized,social,smart and digitized new business model which pays attention to the online and offline integration,and the initial model has been set up.Business 4.0 has had a significant impact on traditional industries.For the retail industry,Business 4.0 puts forward New Retail,emphasizes that the customers shall be took as the center,pays attention to the high-level consumption quality and consumption experience,promotes the reform of the retail industry,integrates the online,offline and logistical channels by relying on Internet and new technology.In order to deal with the impact of the external environment,the retail enterprise can strengthen its internal management and promote the continuous improvement of the value creativity of enterprises through the comprehensive budget which is the important tool of management accounting.In order to uncover the influence of Business 4.0 on the comprehensive budget management of enterprise,this paper puts the Business 4.0 model into practice in Wuhan and analyzes the relationship between the practice of Business 4.0 and comprehensive budget management by taking Z Company,a retail company,as an example of the comprehensive budget management.The conclusion can be gotten from the study that Z Company has carried out the preliminary information construction combing with big data in the practice of Business 4.0,made the format structure which takes customer experience as center,integrated the whole-channel industrial ecologic chain and established the organizational structure which can guarantee the implementation of Business 4.0.However,aiming at the practice of comprehensive budget management,under the circumstance of setting the budget management purpose,Z Company adopted the static budgeting,increment(decremental)budgeting and made the operational budget and financial budget,including sales budget,cost budget and operating expenses budget.The current financial budget only includes the capital budget before opening and the cash flow budget.From the perspective of Business 4.0,the problems in the comprehensive budget management of Z Company are that the budget is divorced from the company’s strategy;the budget does not connect with the performance assessment and so on.In short,it is impossible to reflect the requirements of the directions for consumer to the comprehensive budget management in Business 4.0.Aiming at these problems,this paper puts forward the optimization ideas of comprehensive budget management in Business 4.0.The specific measures are that the budget resources shall be used in network construction,the budget system shall be perfected by distinguishing the business situation of enterprise,the process for budgeting shall be simplified,the budgeting level shall be downsized,the comprehensive budget management committee shall be established to carry out the clear division of labor on the rights and liabilities of budgeting and make the budgeting flexible,the information-based system shall be fully used in implementing and controlling the budget,the dynamic performance assessment and evaluation shall be carried out by introducing the benchmarking management and the cultivation of professional talents shall be strengthened.The current research on the comprehensive budget management of retail enterprises in Business 4.0 is very short of.Through the analysis of Z Company,the paper increases the practical proof to a certain extent,and also provides some reference for implementing the comprehensive budget management of retail enterprises in Business 4.0. |
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