Research on budget management under IT environment

Research on Modern Higher Education

Wenchang Li¹ 

关键词:   IT environment;    budget management;    SWOT analysis;    AHP;   

DOI  :  10.24104/rmhe/2017.02.02002

学科分类：社会科学、人文和艺术（综合）

来源: Asian Academic Press Co Limited

【 摘 要 】

IT technology has become a key element of core competitiveness of enterprises, and also the basis for its daily operation. The budget is a management process of forecasting and planning of the future operation and financial activities under the guidance of the strategic objectives, and completion of the strategic objectives to a maximum extent. Whether both of them can be effectively combined with is the key to effective implementation of the budget. Through analysis of the existing problems of the traditional budget of the enterprise and the budget under the information technology environment, analysis of the internal and external influencing factors of the budget management of the large and medium sized enterprises under the current environment with SWOT, factor quantization and weight with AHP, development of the strategic program according to the priority of weight, and finally verification with a case, this paper concludes that, the budget management work can be more strategic and forward-looking through combination with AHP and SWOT analysis.

【 授权许可】

CC BY-NC