On The Application Of Total Budget Management Of Group Enterprises Based On Financial Cloud

Comprehensive budget management is a common tool of strategic management.On the basis of various production and operation activities,the expected operation activities and relevant financial status are conducted the effective,comprehensive and complete prediction and planning with the orientation of strategic goals.The expected goals and actual performance are conducted comparative analysis to guide business operation,thus the limited resources of enterprises will get the reasonable allocation to realize enterprise value maximization.Comprehensive budget management is an important constituent part of business management accounting and develops a decisive status in business management activities.Considering that group enterprises generally have the features of diversified operation,remote distribution and more layers of organizational structure,comprehensive budget management system of traditional enterprises have limitations in information timeliness and control effect,including obstructed budget information transfer channels,improper budget execution,and poor budget evaluation effect.Therefore,it is difficult to meet the increasingly improved business management requirements.The financial cloud philosophy that is popular in current days provides a new idea and scheme to solve these budget management problems.Financial sharing services and big data cloud calculation information technology are integrated to form the financial cloud,which is used to comprehensive budget management system of enterprises to optimize budget management of enterprises.In fact,this is a solution that is deserved to be studied.In this thesis,the case study method is used as the primary research method.The author uses the research ideas of “raising a question—analyzing a problem—solving a problem”.On the basis of the existing studies on financial cloud and comprehensive budget management,the author studies the application problems of comprehensive budget management based on financial cloud with the guidance of strategic management theory,business process reengineering and management by objectives.This thesis is divided into six parts: in the first part,the author reviews existing studies about financial cloud and comprehensive budget management and briefly introduces the research background and context.The second part is involved in concept definition and relevant theories,providing theoretical guidance for the subsequent research contents.Starting from the paper third part combining case analysis object C group,respectively analyzed in traditional non-financial cloud mode group C of overall budget management organization structure and specific budget process two aspects,summarizes the characteristics of the group enterprise comprehensive budget and the problems existing in the traditional comprehensive budget management mode and further analysis.The fourth part analyzes the relationship between financial cloud and overall budget management based on the advantages of financial cloud.This part focuses on the analysis of how C group constructs and applies the comprehensive budget management system based on the financial cloud.In the fifth part,the author analyzes the effect of implementing comprehensive budget management based on financial cloud in Group C and summarizes key experience of success:(1)With the foundation of budget business reengineering;(2)With the support of information safety technology;(3)With the safeguard of employee job training;(4)With the power of the perfect budget evaluation.At last,the author draws a conclusion.To sum up,application of financial cloud indeed offers a new idea and revolution direction to improve comprehensive budget management of enterprises,providing reference for other group enterprises to optimize comprehensive budget management system.