Key points are not available for this paper at this time.
Comprehensive budget management as the value orientation and strategic leadership of the enterprise business strategy, related to the overall planning and dynamic control of internal resources in the enterprise, in the enterprise management activities play a vital role. However, with the continuous expansion of the scale of modern enterprises and the increasing complexity of various economic operations, the traditional comprehensive budget management lack of strategic orientation, poor information communication and other shortcomings are increasingly prominent, and it is difficult to adapt to the needs of modern enterprise development. The emergence of big data, cloud accounting for the modern enterprise comprehensive budget management change provides technical support, so that it can adapt to and meet the new needs and new challenges of the current budget management. This paper starts from the research status quo of comprehensive budget management and related theories, describes the impact of big data, cloud accounting for enterprise comprehensive budget management, and analyses the current implementation of comprehensive budget management of Company A as an actual case. It is found that there are problems such as unreasonable budget management organisational structure, imperfect budget analysis and evaluation mechanism, and unsound budget preparation and control mechanism in Company A. Based on the above findings, it is proposed to improve Company A's comprehensive budget management. Based on the above findings, countermeasures and suggestions are put forward to improve the organisational structure of the company's comprehensive budget management, establish the budget analysis and evaluation mechanism based on big data, and establish the budget preparation and control mechanism based on big data, with a view to providing certain reference for the application of the enterprise's comprehensive budget management.
Xiao et al. (Thu,) studied this question.