Research On The Improvement Of Comprehensive Budget Management In BC Software Company

In 21 centuries,the development of society and the fierce competition is increasing more and more,the difficulty of corporate management is also increasing.Therefore,a more advanced management method such as comprehensive budget management has emerged at the historic moment.Its advanced nature has also been verified by countless companies through practice.In our country,both State-owned enterprise and private enterprise have realized that they must utilize comprehensive budget management,and have established a comprehensive budget management system in the enterprise.Meanwhile,A growing number of scholars are devoted to the research of comprehensive budget management.What we need to study is how to apply comprehensive budget management to enterprises more specifically,so that enterprises can fully benefit from it.This paper adopts the case study method to study the implementation of comprehensive budget management in BC Software from the top-level design of the budget organization structure to the closed-loop process of comprehensive budget management,including preparation,execution,analysis and evaluation,in order to provide a factual basis for the subsequent study on the improvement of comprehensive budget management in BC Software company.In the process of analysis and research,it was found that BC Software company’s budget organization structure was flawed,management responsibilities were confused,and the entire budget cycle was not comprehensive,the budget preparation method was not selected according to the actual situation of the company,the budget implementation was not implemented to the employees,the all-round budget control was not achieved in the overall budget execution,the budget analysis was not effectively combined with management needs,and the appraisal mechanism was lagging behind and did not play as a role in staff motivation.Then the theory of comprehensive budget management was combined with strategic management theory to find the deeper reasons for these problems: mainly because of the lack of a clear description of responsibilities in BC Software company;secondly,the entire budget process was not linked to the company’s strategic planning;and there was a lack of scientific budget analysis guidance and evaluation mechanisms.At the technical support level,BC Soft’s information system is not well built,which not provide an operational basis for the implementation of a comprehensive budget.On the basic study of the theoretical knowledge of comprehensive budget management,combined with the characteristics of the enterprise,we propose the improvement plan of comprehensive budget management in BC Software company from four aspects,suggesting that the comprehensive budget management mode in BC Software company should be changed from financial control type to strategic control,so as to better combine budget with strategic plan.The second one is to improve the preparation and operation procedures of comprehensive budget management,while improving the analysis and appraisal mechanism of comprehensive budget management.Finally,by building a perfect budget management information system,the efficiency and accuracy of BC Software’s budget work can be greatly improved.At the same time,this paper also provides guarantees for the smooth and effective implementation of comprehensive budget management from the aspects of institutional guarantee,organizational guarantee,cultural guarantee and information platform guarantee.This paper focuses on the strategic,full and incentive aspects of comprehensive budget management,puts forward to improve the maturity of BC software company comprehensive budget management,improve the budget preparation system,strengthen the budget implementation warning system,finally to the budget process result analysis and final performance evaluation,finally achieve the improvement of comprehensive budget management of BC software company.