Research On Problems And Countermeasures Of Comprehensive Budget Compilation In L Enterprise On Combination Accounting

Comprehensive budget management is an efficient management theory that modern enterprises have always pursued.It can reasonably coordinate the internal environment of the enterprise,promote the communication between the enterprises,balance the performance appraisal of the enterprise,help the enterprise to achieve the high-quality strategic goals of the enterprise,and improve the efficiency of capital utilization.Enterprise management efficiency.Whether comprehensive budget management can better achieve the strategic goals of the enterprise depends on the quality of comprehensive budget preparation,but some enterprises often have many problems in the process of comprehensive budget preparation,resulting in low efficiency of compilation and low quality of compilation,which severely limits comprehensiveness.Budget management should have a role,so it is very important to find out the problems and solve them in time.With the rapid development of information technology,the concept of big data and cloud accounting has brought new changes to the traditional comprehensive budget management model.Data acquisition and information transmission in the process of comprehensive budgeting have become more supported by big data.Accurate and rapid,traditional budgeting methods have more space for application in the era of big data.Therefore,enterprises should seize the advantages brought by the informationization of the times,complete adjustments in time,and make the overall budgeting work of enterprises more scientific.Sexuality,thus comprehensively improving the efficiency and quality of the company's budgeting.Under the above background,this paper elaborates on the concept of comprehensive budget management and the content method of comprehensive budget preparation.Combining the current strategic objectives of L enterprise and the status quo of comprehensive budget preparation,this paper analyzes the problems existing in the comprehensive budgeting of L enterprises.Further propose an improvement plan.In the traditional comprehensive budget management model,although the company pays sufficient attention to the comprehensive budget preparation process and invests a large amount of resources to support the overall budget preparation work,it also combines the enterprise strategic objectives and internal and external environment in the preparation process,but from the actual effect It is not very ideal to see,there are many problems such as poor forward-looking,difficult to adjust dynamically,and lag of data information,and these problems are also evident in L companies.Through the analysis of the comprehensive budgeting effect of L enterprises in the past two years,combined with the characteristics of the current data informatization,it is found that the current L companies lack budget data sharing centers,the budget preparation content lacks forward-looking and data support,and the budget preparation methods are not utilized.Big data advantages,lack of overall budgeting process and other issues,and a detailed analysis of these issues.Finally,based on the actual situation of L enterprises,on the basis of the construction of big data information sharing platform,the paper puts forward the scientific budgeting methods such as "rolling budget" and"flexible budget".It is recommended that enterprises build a full-platform data sharing center and improve the organizational structure.Refine the budget content,do a good job in departmental communication,rationally utilize the advantages of big data,improve the overall budget preparation method,clarify the position allocation,and improve the overall budget preparation,so as to provide sufficient guarantee for the efficient completion of the L enterprise's strategic goals,so that the enterprise can be comprehensive Under the guidance of scientific guidance,the budget preparation work has taken a new step to help enterprises realize the "5111 Project" strategic plan as soon as possible and realize the sustainable development of the enterprise.This paper analyzes L-based enterprises as case enterprises,aiming to find out the factors that restrict the low quality of comprehensive budgeting of enterprises,and hopes to provide a reference for the follow-up research of other enterprises and authors.