A Study On The Overall Budget Management Of Guizhou X Cement Co., Ltd

With the continuous support of policies and the deepening of reform and opening up,comprehensive budget management has been vigorously implemented by more and more enterprises in practice.At the same time,with the advent of the intelligent era,big data technology and cloud technology services are gradually applied to large and medium-sized enterprises.More and more enterprises tend to establish the budget information system,and seek to combine with the original financial management system or production and operation system,and use the information technology to carry out efficient business processing and big data processing,so as to solve the problems of cross financial functions,low operation efficiency and high management cost,and provide high-quality guarantee for comprehensive budget management.Guizhou x Cement Co.,Ltd.is a leading enterprise of Guizhou cement.It is an important regional company of XN cement group,with large business volume.In the process of comprehensive budget management,the company’s current budget management mainly relies on Excel form,which does not respond to the application of big data technology,and ignores the update and development of comprehensive budget management information technology..By using the methods of literature research and case study,this paper first introduces the literature research on comprehensive budget management,and finds that there are few literatures on budget management of cement industry based on ERP,NCC,bank enterprise direct link and Financial Sharing hybrid information system.By studying the case of Guizhou x Cement Co.,Ltd.,this paper analyzes the problems existing in the traditional comprehensive budget management of Guizhou x Cement Co.Ltd.,such as the weak sense of full participation,the low efficiency caused by the backward budget tools,the unclear budget management process,and the inadequate budget implementation.In order to solve the above problems,this paper proposes to enrich and optimize the organizational structure system,strengthen the construction of budget informatization,establish a comprehensive budget management information system and build a comprehensive information platform based on the existing basic system information platform,optimize the comprehensive budget management process,and appropriately increase the proportion of non-financial Department financial indicators.Finally,the expected effect of Guizhou x Cement Co.,Ltd.after the establishment of this system(budget Center)is elaborated,so as to achieve the production and operation development goal of the regional group to a higher degree.