The Improvement Research On Comprehensive Budget Management In J Company

In the new era,comprehensive budget management integrates big data and other information technologies,changing the way of enterprise financial data collecting,recording and budgeting,and actively uses activity-based costing,balanced scorecard and other tools to make enterprise strategic plan setting,budgeting,budget implementation,budget supervision,performance appraisal and other activities more efficient,which stimulates the infinite potential of enterprises.In the face of the increasing market demand,how to use comprehensive budget management,and respond to market changes is an urgent problem to be solved.Firstly,this paper introduces the relevant theories and research meaning.Then,this paper explains the current situation of J company,the electronic manufacturing industry,and finds that there are some problems,such as the formality of the budget preparation process,the large discrepancy between the budget data and the actual situation,the lack of full cooperation in budget implementation,and the lack of fairness in budget assessment.Then,after consulting the relevant literature,combined with the actual situation of J company,this paper improves the comprehensive budget management system,budget preparation procedures and performance appraisal methods of J company.Finally,this paper puts forward a series of implementation countermeasures to escort the implementation of the improvement scheme of comprehensive budget management.Through these improvements,this paper hopes to promote the improvement of J company’s budget management,stimulate employee potential,create a united and win-win enterprise internal environment,and promote J company to complete its strategic objectives.Meanwhile,this paper hopes to be helpful for the comprehensive budget management research of other enterprises in the electronic manufacturing industry with the help of J company’s case analysis.