The Case Study Of Informational Implementation In ABC Enterprise’s Comprehensive Budget Management

As an effective approach to business management, Comprehensive budget management gets gather all the functions like plan, control, coordination and excitation. Comprehensive budget management has been widely used in Western countries since it firstly born in the U.S enterprises from the beginning of the20th century. Most of the world’s top500enterprises are also in implementation of comprehensive budget management. In recent years, Chinese enterprises have gradually recognized the importance of comprehensive budget management, and more and more companies begin to introduce it since the SASAC、the Ministry of Finance、the Audit Commission and other ministries jointly promote the comprehensive budget management actively. Comprehensive budget management is a comprehensive enterprise management system for the purpose,In order to achieve corporate strategic planning and business objectives, it uses budget methods to arrange operating activities, investing activities and financial activities coordinately for budget period. Moreover it could control、account analyze、evaluate、commend and penalize the process and results of the budget. Thus, comprehensive budget management plays a very important role in promoting the long-term development and growth of the enterprise. Furthermore, comprehensive budget management helps to make internal control and management more effectively, enhance the abilities of corporate strategic, access to corporate performance information comprehensively, and establish effective appraisal system. It also has a great practical significance to improve resource utilization and configuration of an enterprise.In the context of today’s rapid development of information technology, being facing of changing external market environment, competition among enterprises is increasingly fierce. With the size of the enterprise to increase, the volume of business is increasing, articulation index is becoming more complex and the organization and management agencies continue to be huge. Traditional budgeting techniques show defections in all aspects of information timeliness, the feasibility of budgeting, and the effectiveness of budget monitoring. In order to meet the overall budget of the modern enterprise management requirements, effectively solve the traditional budgeting techniques defects, it’s necessary to combine comprehensive budget management and information technology and build a comprehensive budget management information system. It’s an inevitable choice to realize budget management information and safeguard the efficient implementation of comprehensive budget management. Modern enterprise budget management has the characteristics of comprehensiveness and complexity, so using the information technology to put budget management systems into the network and realize network management plays a very important role for enterprises to achieve the strategic objective. Comprehensive budget management information system has fully realized of the integration of budgeting, supervision and control, analysis of the adjustment, and performance appraisal, thereby improves the quality and efficiency of the comprehensive budget management.The essay discusses the case of implementation of the comprehensive budget management information of a large group enterprise based on the theory of the comprehensive budget management. The study has expounded the necessity of building a comprehensive budget management information system and the role of the status quo and the emergence of a large enterprise group overall budget management issues, and then put forward to improve the comprehensive budget management plan and its implementation by means of information effect, and finally share this successful case experience to the whole industry. It hopes to help other companies in this industry to build their own comprehensive budget management information system.