The Construction Of A Software Company's Budget Management System Based On The Cloud Platform

In recent years,the Ministry of finance has successively issued a series of policy documents,such as the guiding opinions on comprehensively promoting the construction of management accounting system and the basic guidelines for management accounting,to promote the construction and implementation of management accounting system.The document makes it clear that the goal of management accounting is to reasonably apply management accounting tools and methods to the planning,decision-making,control,evaluation and other activities of the unit,so as to promote the implementation of the strategic planning of the unit.In September 2017,the Ministry of finance once again detailed 22 items such as the application guideline of management accounting No.200-budget management according to the guidelines,emphasizing that the unit should speed up the construction of budget management informatization in combination with its own resource advantages,and reasonably use budget management tools to promote the development of the unit's strategic planning.According to the budget management practice guidance in the policy document of the Ministry of finance,can we achieve the goal of management accounting? In this context,this paper selects a software company as a case study to explore how small and mediumsized software enterprises can make use of their R & D advantages to optimize the budget management system,and how to choose appropriate management tools to improve their selfmanagement level and strategic competitiveness in the process of comprehensive budget management informatization,so as to provide a reference for the budget management practice of small and medium-sized software enterprises.In this paper,the case study method,a software company budget management status of a comprehensive diagnosis and analysis.First of all,it analyzes the organizational structure of company a,the existing budget management characteristics and the budget management measures taken.Secondly,from the perspective of the function of budget management,this paper diagnoses that the budget management of company a has some problems,such as rapid market changes,poor reception of external information,lack of institutionalized decentralized management mechanism,ineffective decomposition of strategic objectives,complex and inefficient information communication,poor timeliness and accuracy of budget data collection,lack of early warning indicators and dynamic and effective supervision and control;Budget analysis and evaluation mechanism is not perfect,and performance evaluation is lack of systematicness.Thirdly,it analyzes the causes of these problems in a company's budget management in detail,and puts forward the necessity and advantages of building a comprehensive budget management system based on pingyuntai from the perspective of solving the above problems.Then,this paper expounds how to build a comprehensive budget management system framework based on pingyuntai from three aspects: strategic positioning,organizational structure design and system standardization construction.In view of the budget bottleneck of a software company's own management requirements,this paper describes the logic thinking of the operation advantages of each functional module of comprehensive budget management in detail.From the system level of system construction to the function design of detail module,we take the budget problems existing in a software company as the starting point,and use the detailed budget management tools to solve the management pain of small and medium-sized software enterprises in the development stage.Finally,this paper also evaluates the expected effect of building a comprehensive budget management system based on the cloud platform,and draws the following conclusions.Relying on the R & D advantages of software enterprises,using the relationship between the cloud platform and comprehensive budget management to build a comprehensive budget management system suitable for small and medium-sized software enterprises will help to formulate and decompose strategic objectives more accurately and effectively,and improve the overall efficiency The efficiency and standardization of general budget management can effectively play the prediction and control function of comprehensive budget management.Through the case study,this paper demonstrates how small and medium-sized software enterprises can improve their management level,promote the implementation of enterprise strategic planning and increase the vitality of enterprise development by building a comprehensive budget management system based on cloud platform.From the perspective of effective utilization and optimization of management accounting tools,this paper analyzes and solves the general management problems encountered in the development stage of specific enterprises.