As our country implements the concept of "high-quality development", the focus of economic development is shifting from scale and quantity growth to efficiency and quality transformation. For diversified large local state-owned enterprise groups, due to their relatively lagging management mechanisms and talents, it is urgent to comprehensively improve budget management in a short period of time through the combination of "world-class benchmarking" and "digital intelligence" level.
A state-owned holding listed company has gradually formed a business structure of four major sectors: conventional energy, new energy, municipal environmental protection, and foreign investment in the two major industries of energy and environmental protection, and actively explores the development model and path suitable for state-owned holding listed companies. However, due to the inconsistency of the business forms and management models of the subsidiaries, and the integration of IT systems is still in progress, the group's line management capabilities for the subsidiaries are also in the process of strengthening. As one of the core departments of line management, the financial department took the lead in launching the digital financial construction project, and the core construction content is "financial sharing + comprehensive budget". The goal of the project is to integrate the group's strategy, planning, budget and performance processes through comprehensive budget projects, enhance the ability of corporate strategy execution, and strengthen the management and control of subsidiaries.
Based on the principle of "combining individuality and unity", UFIDA has built a budget system that can not only meet the budget control needs of subsidiaries in different sectors, but also meet the group's centralized and unified control requirements. In terms of business budget, the system reflects the individual needs of each business sector, such as new order budget, sales budget, payment budget, purchase budget, payment budget, cost budget, etc.; in terms of other budgets, such as manpower budget, expense budget , investment budget, financial budget, etc., the system builds a unified budget model for the group.
The project is constructed through management consulting and project implementation, aiming to realize data standardization, process standardization and business processing intelligence through the construction of a highly standardized and intelligent comprehensive budget system. At the same time, through the deep integration of business and finance, promote the intelligence of related business processing, expand financial functions, and realize the integration of budget data and business data, so as to establish a unified platform for group budget management and lay a solid foundation for group financial control and transformation to management accounting. Base.
• Automated testing of resource volumes
The sales, production, and procurement budgets of each section automatically balance the amount of resources according to the cost unit consumption, and automatically prepare sales, cost, and procurement budgets to improve the scientificity, rationality, and accuracy of budget management for each section, and improve the efficiency of budget preparation.
• Realize closed-loop budget management
Improve the group's comprehensive budget management system, improve the distribution from target decomposition, budget preparation, execution, control, adjustment and analysis, and realize the closed-loop management of the whole process.
• Alignment with strategic planning
Linking with corporate strategy and budget management, budget management is the benchmark and reference for management monitoring in the process of implementing strategy. Through this project, the strategic goals of the enterprise are effectively decomposed into the overall budget management work, and the budget effectively responds to the strategic layout of the enterprise.
• Promote management standardization
Form a unified and standardized management. The group's budget preparation method forms a unified requirement, and companies at all levels prepare budgets according to the same budget preparation method. The horizontal and vertical information communication of the enterprise is smooth, and the accuracy, rationality and implementability of the budget target are achieved.
• Promote refined management
Through comprehensive budget management, budgets are prepared according to budget subjects and specific projects, and budget control, early warning and analysis are carried out to realize detailed budget management and improve the refined level of enterprise management.
The overall management level of large local state-owned enterprises is not superior to that of first-level central enterprises or other ownership enterprises in terms of talents and management mechanisms. They hope to improve the level of corporate management through a comprehensive budget, and realize the transformation of finance from accounting control to business empowerment and strategic finance. However, due to the relative scarcity of talents, it is impossible to improve the comprehensive budget management ability by relying on its own ability. The simple implementation of the budget system, moving the offline manual budget to the system, can improve the efficiency of budget management to a certain extent, but it cannot achieve the management goals that enterprises hope to achieve through digital intelligence.
Therefore, by benchmarking against world-class standards, changing the budget concepts of management and business leaders, making them the protagonists of budget management, and after comprehensively optimizing and upgrading budget organization, processes, models, etc., the budget system can be solidified and implemented to achieve the best results. Good project effect.