Research On FS Group's Comprehensive Budget Management From The Perspective Of Cloud Accounting

As noted management scientist David Ollie has said,comprehensive budget management is one of the few management controls that bring all the critical issues of a business into one system.With the expansion of enterprises scale and the enrichment of business content,the comprehensive budget management under traditional accounting informatization has an unsatisfactory management effect,which is caused by the dispersion of budget information,poor sharing capabilities,poor data processing capabilities and other reasons.However,with the increasing application of emerging technologies such as big data technology and cloud computing technology in enterprise management,cloud accounting,as a new stage of accounting informatization,has brought new opportunities to the development of comprehensive budget management.Cloud accounting is the research perspective of this paper,comprehensive budget management is the research foundation of this paper,and FS Group is the research object of this paper.Based on case studies,this paper introduces the practice of FS Group's comprehensive budget management under cloud accounting.This paper compares the changes of comprehensive budget management before and after FS Group applies cloud accounting.This paper summarizes the successes and deficiencies of comprehensive budget management under cloud accounting,and proposes corresponding enlightenments and suggestions.According to the analysis results,this paper finds that cloud accounting solves the problems of comprehensive budget management under the traditional accounting informationization of FS Group.In terms of organizational structure,cloud accounting has optimized the organizational structure of comprehensive budget management and automatically absorbed members of budget management organizations at all levels in the cloud;In terms of budget process,cloud accounting has improved the efficiency of budget communication,strengthened the ability to share budget data,enriched the data sources required for budget analysis and evaluation,and comprehensively optimized the budget process;In terms of personnel,cloud accounting liberates financial personnel from tedious budget work through reasonable division of authority,lowers the threshold for non-financial personnel to participate in budget work,and increases the enthusiasm of all employees to participate in budget work.The final research purpose of this paper is to summarize the successes and deficiencies of FS Group's comprehensive budget management under cloud accounting,to explain the changes of comprehensive budget management after applying cloud accounting,and to provide corresponding enlightenment and suggestions to make more scholars can pay attention to the opportunities and challenges that cloud accounting brings to the enterprise's comprehensive budget management.