CN113807747A - Enterprise budget management maturity evaluation system - Google Patents
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Abstract
The invention discloses an enterprise budget management maturity assessment system, which comprises a basic setting module, a data input module, a scoring module, a data storage and analysis module and a report output module, wherein the basic setting module is used for setting a basic setting rule; the work flow of the system comprises the following steps: establishing a data set through a basic setting module, and defining the content, the level attribution, the control domain attribution and the element attribution of an index set in the data set; establishing a questionnaire table, and transmitting the questionnaire table to a data storage and analysis module through a data input module: collecting questionnaire answer data of all indexes in an index set in a questionnaire table; and assigning a value to each index answer according to the standard preset by the basic setting module, calling data from the data storage and analysis module by the scoring module, calculating the score, entering the next stage if the calculated score exceeds the set super-standard, finishing the super-standard if the calculated score does not exceed the super-standard, and generating an evaluation report through the report output module.
Description
The invention relates to a method and a system for evaluating the maturity of enterprise budget management, which are divided into separate applications, wherein the application date of the original application is No. 9/17 in 2015, and the application number is CN201510593999. X.
Technical Field
The invention belongs to the technology of enterprise budget management, and particularly relates to an enterprise budget management maturity evaluation system.
Background
The enterprise comprehensive budget management is systematic management activities such as allocation, assessment, control and the like of various financial and non-financial resources of all departments and all units in an enterprise by utilizing budget, is the most central application in enterprise internal control and operation management, and is a complex management tool consisting of various elements such as a budget target making method, a budget planning program, a budget management basic environment, a budget system and the like. Not every enterprise implementing budget management can exert the efficacy of the management tool to reach a mature application state. To check the effectiveness of the management tool, various indexes such as an implementation plan, an implementation process, technical method application, an environmental foundation and the like need to be monitored, and the effectiveness of budget management can be realized only if the index elements reach a certain technical level and standard.
The existing enterprise budget management evaluation technology only stays in qualitative evaluation, usually only is subjective feeling of participants or subjective judgment of consultants, is not only lack of quantitative results, but also cannot perform transverse and longitudinal comparison, and meanwhile, because the evaluation indexes are not comprehensive, the evaluation results have large deviation, so that the time and the labor are wasted, and the enterprise is difficult to help accurately.
Disclosure of Invention
In order to solve the problems in the prior art, the invention provides an enterprise budget management maturity assessment system. Aiming at the defect that the existing enterprise budget management evaluation technology cannot realize integration, quantification and automation, the invention provides a simple, objective, comprehensive and rapid enterprise budget management maturity evaluation system.
The invention adopts the following technical scheme:
the invention provides an enterprise budget management maturity assessment system which comprises a basic setting module, a data input module, a scoring module, a data storage and analysis module and a report output module, wherein the basic setting module is used for setting a basic setting rule;
the basic setting module is respectively connected with the data input module, the scoring module, the data storage and analysis module and the report output module; the data storage and analysis module is respectively connected with the basic setting module, the data input module, the scoring module and the report output module;
the basic setting module is used for setting basic data such as evaluation model setting, questionnaire setting used for data collection, index weight setting, user setting, access authority setting, evaluation report diagnosis analysis comment set, evaluation report format setting and the like, and providing support service for grading and calculation after data input and report output; the data input module is used for receiving and classifying data transmitted from the terminal and sending the processed data to the data storage and analysis module; the data storage and analysis module is used for storing data transmitted from the data input module, calling the transmitted data to the scoring module according to the instruction sent by the scoring module, storing the scoring result and further calling the data in the data storage and analysis module according to the instruction sent by the report output module to generate an evaluation report; the scoring module is used for calling data from the data storage and analysis module, calculating the enterprise budget management maturity level, the total score and each subentry score according to the standard preset by the basic setting module, and then sending the data to the data storage and analysis module; the report output module is used for generating an evaluation report according to the data called from the data storage and analysis module and the diagnosis analysis comment set and report format preset by the basic setting module, and then sending the evaluation report to the data storage and analysis module;
the workflow of the system comprises: step 1, establishing a data set through the basic setting module: defining the content, level attribution, control domain attribution and element attribution of an index set in a data set;
step 2, establishing a questionnaire table, and transmitting the questionnaire table to the data storage and analysis module through the data input module: collecting questionnaire answer data of all indexes in an index set in a questionnaire table;
and 3, assigning a value to each index answer according to a standard preset by the basic setting module, calling data from the data storage and analysis module by the scoring module, calculating a score, entering the next stage if the calculated score exceeds a set super standard, ending the super if the calculated score does not exceed the super standard, finally obtaining the maturity grade of the output data of the evaluation report and the corresponding state description of the maturity grade, sending the maturity grade to the data storage and analysis module, and calling the data in the data storage and analysis module according to an instruction sent by the report output module to generate the evaluation report.
Further, the step 1 includes establishing a data set according to the enterprise comprehensive budget maturity model, and defining 99 index contents, level attribution, control domain attribution and element attribution in the index set.
Further, the 99 indexes can be classified into 16 indexes belonging to level 2, 36 indexes belonging to level 3, 34 indexes belonging to level 4 and 13 indexes belonging to level 5 according to level attribution.
Further, in the step 2, a questionnaire table is established according to the 99 indexes, answer data of selected questions of 99 indexes in the questionnaire table are collected, and answer options are respectively a non-realized answer option A, a partially realized answer option B, a basic realized answer option C, a fully realized answer option D and an unfit answer option E, and the total number of the answer options is five.
Further, the step 3 includes assigning a value to each index answer, wherein in each index option a to E, a and B are assigned to 0, C, D and E are assigned to 1, and calculation is performed from low level to high level, all indexes at the level are assigned to 1 corresponding to the question option, that is, if the indexes pass, the next level is entered, and if the indexes do not pass, the end is performed, so as to obtain the maturity level of the output data of the evaluation report and the state description corresponding to the maturity level.
Further, the workflow of the system further comprises a step 4 of obtaining report evaluation scores: and assigning a value to each index answer according to the standard preset by the basic setting module, calling data from the data storage and analysis module by the scoring module, calculating the score, and acquiring the total evaluation score and the subentry evaluation score of the report output data by adopting a summary scoring mode for the index scores of the index set.
Furthermore, each index answer is assigned, the assignment scores of each index option A-E respectively correspond to 0, 1, 2, 3 and 3 from A to E, and a summary scoring mode is adopted for 99 index scores in the index set to obtain the total evaluation score and the item evaluation score of the output data of the evaluation report.
Further, the workflow of the system further comprises a step 5 of obtaining a diagnostic analysis comment: and assigning a value to each index answer according to the standard preset by the basic setting module, calling data from the data storage and analysis module by the scoring module, calculating scores, making corresponding diagnostic analysis comments on the indexes to which each control domain belongs, automatically generating or manually defining to generate an evaluation report to output data diagnostic analysis, and manually defining to generate an evaluation report to output an improvement suggestion.
Furthermore, each index answer is assigned, the assignment score of each index option A-E respectively corresponds to 0, 1, 2, 3 and 3 from A to E, corresponding diagnostic analysis comments are shown when the evaluation report is output according to the assignment result of the index belonging to each control domain in the index set, the default value of the corresponding diagnostic analysis comment is automatically selected according to the corresponding assignment calculation result, the evaluation report is automatically generated to output the diagnostic analysis comment, or the evaluation report is manually defined to output the diagnostic analysis, and the evaluation report is manually defined to output an improved suggestion, compared with the prior art, the method has the advantages that:
(1) the invention adopts the quantitative evaluation result to present in the form of grade and score, thus realizing the quantitative evaluation of the comprehensive budget management level of the enterprise, and supplementing and perfecting the management accounting theoretical system; the invention can help enterprises to find the defects existing in the comprehensive budget management system, and indicate specific directions for the enterprises to improve the budget technology and improve the budget management effect;
(2) after the test questionnaire is completed by the filling and selection of the tester, the system can quickly and automatically generate the evaluation result; the 'diagnosis analysis' can be automatically generated by selecting a 'default value' by the system, and can also be manually edited through an interface facing a consultant;
(3) according to the invention, through the grade promotion of the budget maturity, as the 'breakthrough', once the corresponding index is finished, the upgrade can be carried out; incomplete indexes can be highlighted, and the system can detect the part which does not reach the standard like a physical examination instrument of the comprehensive budget of an enterprise.
(4) According to the system, different calculation models are used in each step, the accuracy of the evaluation result is improved on the basis of multiple evaluation dimensions, and the readability of the natural language text of the output evaluation report is high.
Drawings
The invention is further illustrated in the following description with reference to the drawings.
FIG. 1 is a schematic diagram of an enterprise budget management maturity assessment system provided by the present invention;
fig. 2 is a schematic structural diagram of an enterprise budget management maturity assessment system provided by the present invention.
Detailed Description
In order to make the technical solutions of the present invention better understood by those skilled in the art, the present invention will be further described in detail with reference to the accompanying drawings and the detailed description.
The embodiment of the invention discloses a system for evaluating the maturity of enterprise budget management, which is shown in figure 1 and comprises the following specific steps:
step 1: the basic setting module establishes a data set according to the basic principle of a Comprehensive Budget Maturity Model (CBMM) of an enterprise, and defines 99 indexes (practice in the CBMM model) content and level attribution, control domain attribution and element attribution, wherein the indexes attribution to the level 2 comprise 16 indexes, 36 indexes of the level 3, 34 items of the level 4 and 13 items of the level 5; the metrics for the 26 control domains vary from 1-28, for example: "enterprise has definite responsibility center positioning for each business unit and department" and "each organization and department inside enterprise has clear responsibility scope and clear work content" the control domain of 2 indexes attribution is "budget prerequisite"; the indices attributed to 5 elements are 20, 46, 19, 6 and 8, respectively, for example: "adopt professional budget software based on multidimensional data warehouse as budget management platform" and 6 index attribution elements 4 "information platform and communication", as shown in table 1.
Table 1: established data set
Step 2: establishing a questionnaire table, and collecting answer data of the selected questions of 99 indexes in the questionnaire table through a data input module, wherein answer options are five options, namely A (unrealized), B (partially realized), C (basically realized), D (completely realized) and E (inapplicable) (partial question items have no E option), as shown in table 2.
Table 2: questionnaire table
And step 3: the evaluation method of each index option A-E has two evaluation methods, the first is that in each index option A-E, A and B are evaluated to be 0, C, D, E is evaluated to be 1, and the scoring module performs calculation: setting a grade-passing standard, calculating from low grade to high grade, entering the next grade if grade-passing is carried out, starting from grade 2, assigning values of all 16 indexes corresponding to the item options of the grade to be 1, and passing grade 2; comparing the indexes of the 3 levels, if the assignment of the 36 indexes of the 3 levels is 1, the 3 levels pass; comparing the 4 levels, if only 25 indexes of the 4-level indexes are assigned as 1 (the number of all indexes of the level is 34), the 4 levels fail, and obtaining the 'maturity level' of the report output data and the corresponding 'main state description'; the specific class primary status description is shown in table 3.
Table 3: maturity rating and status description
Step 4, the second assignment manner of each index option a-E is that, from a to E, the scores are 0, 1, 2, 3, and 3, respectively, and the scoring module sums up the 99 index scores to obtain the evaluation report output data "evaluation total score", as shown in table 4, for example: the highest total score is 297 points, and the lowest score is 0 point; and (3) summing the assignment of the index options belonging to the 5 elements to obtain the scores of budget environment and personnel, assessment and budget model, flow and control activity, information platform and communication and supervision and assessment in the evaluation report output data item evaluation.
Table 4: score evaluation table
Wherein, budget environment and personnel include: the budget environment and personnel refer to the organization environment and personnel condition of budget implementation and operation, including the attention degree of the management layer to budget and the position of budget in enterprise management, the enterprise management foundation and level, the organization structure and execution power of budget management, the competence of personnel in budget management departments, and the like. The budget environment has important influence on the budget consciousness of enterprise personnel and the formation of budget culture, and is the basis and the precondition for the implementation of comprehensive budget management.
The assessment and budget model includes: the assessment and budget model is a theoretical and methodological means used in validating and analyzing objects and criteria of budget management and in forming budget indicators. The budget object will change with the change of external and internal conditions, and a set of mechanism is required to be established to identify and establish the corresponding standard, including the basic assumption and policy of budget, various budget models, and the like. Budget assumptions, policies and budget models are the basic basis for making budgets, and are the key for determining whether budget indexes are scientific and reasonable.
The flow and control activities include: the flow and control activities refer to the procedures and activities for performing budget management, which run through the entire budget organization, various budget hierarchies and functions, including budget target formulation, budget planning, budget control, budget adjustment, budget assessment, etc. A large number of practices prove that the completeness and the effectiveness of the budget process are direct influence factors of the operation efficiency and the effect of the enterprise comprehensive budget management system.
The information platform and communication includes: the information platform and communication include budget standard data and actual operation data collected, stored and processed in the budget management process, management control and decision support data obtained after analyzing the budget standard data and the actual operation data, and infrastructure and communication modes for collecting, storing, processing and feeding back budget information. The smooth communication of the information can help the organization personnel to understand the position and the mutual relation of the organization personnel in the budget management system, and the budget management information is fed back in time to realize the control function of the budget on the operation activities. The construction level of the budget information platform has an important influence on the budget report quality. The high-quality budget report can provide scientific basis for enterprise management decision.
The supervision and evaluation comprises the following steps: and monitoring and evaluating the deviation degree reflected in the budget executing process, comprehensively adjusting and correcting the budget management system in time, establishing the enterprise budget culture and the like. The budget effect is found to depend on the effectiveness of supervision and examination. The process supervision, scientific evaluation and timely adjustment can help enterprise employees to participate in budgeting, improve the breadth and depth of budget management, facilitate the formation of enterprise budget culture, and have important influence on the success or failure of budget management implementation.
And 5: and (4) assigning and summing the indexes corresponding to the targets to which the control domains belong according to the assignment method in the step (4), displaying corresponding diagnostic analysis comments according to the summing score of each target, and synthesizing all comment contents of the targets to which the control domains belong, namely the comment contents of the diagnostic analysis of the control domains.
If the targets to which the "budgeting personnel" in the control domain belongs include "capacity competence of the budgeting related personnel" and "budget training investment is high, the related personnel have two targets of a higher budget management level", the number of indexes corresponding to the two targets is 1 and 2 respectively, if the index score of the target "capacity competence of the budgeting related personnel" is 0, the target "budget training investment is high, the related personnel have a higher budget management level", the sum of the scores of the 2 indexes corresponding to the "budget management level" is 2, the corresponding "default value" of the comment of the "diagnostic analysis" is "capacity competence of the budgeting related personnel" and "budget training investment is low, the budget management level of the related personnel is high", and the final comment of the "diagnostic analysis" automatically output by the system in the control domain "budgeting personnel" is "capacity competence of the budgeting related personnel"; low budget training investment and high budget management level of related personnel, or manually generating report output data, namely 'diagnosis analysis' and 'improvement suggestion'.
As shown in fig. 2, the system for assessing maturity of enterprise budget management of the present invention includes a basic setting module, a data input module, a scoring module, a data storage and analysis module, and a report output module.
The basic setting module is respectively connected with the data input module, the scoring module, the data storage and analysis module and the report output module; the data storage and analysis module is respectively connected with the basic setting module, the data input module, the scoring module and the report output module.
The basic setting module is used for setting basic data such as evaluation model setting, questionnaire setting used for data collection, index weight setting, user setting, access authority setting, evaluation report diagnosis analysis comment set, evaluation report format setting and the like, and providing support services for grading, calculation and report output after data input.
The data input module is used for receiving and classifying the data transmitted from the terminal and sending the processed data to the data storage and analysis module.
The data storage and analysis module is used for storing the data transmitted from the data input module, calling the transmitted data to the scoring module according to the instruction sent by the scoring module, then storing the scoring result, and further calling the data in the data storage and analysis module according to the instruction sent by the report output module to generate the evaluation report.
The scoring module is used for calling data from the data storage and analysis module, calculating the enterprise budget management maturity level, the total score and each subentry score according to the standard preset by the basic setting module, and then sending the data to the data storage and analysis module.
And the report output module is used for generating an evaluation report according to the data called from the data storage and analysis module and the diagnosis and analysis comment set and report format preset by the basic setting module, and then sending the evaluation report to the data storage and analysis module.
The above-described embodiments are merely illustrative of the preferred embodiments of the present invention, and do not limit the scope of the present invention, and various modifications and improvements of the technical solutions of the present invention can be made by those skilled in the art without departing from the spirit of the present invention, and the technical solutions of the present invention are within the scope of the present invention defined by the claims.
Claims (9)
1. The enterprise budget management maturity assessment system is characterized by comprising a basic setting module, a data input module, a scoring module, a data storage and analysis module and a report output module;
the basic setting module is respectively connected with the data input module, the scoring module, the data storage and analysis module and the report output module; the data storage and analysis module is respectively connected with the basic setting module, the data input module, the scoring module and the report output module;
the basic setting module is used for setting basic data such as evaluation model setting, questionnaire setting used for data collection, index weight setting, user setting, access authority setting, evaluation report diagnosis analysis comment set, evaluation report format setting and the like, and providing support service for grading and calculation after data input and report output; the data input module is used for receiving and classifying data transmitted from the terminal and sending the processed data to the data storage and analysis module; the data storage and analysis module is used for storing data transmitted from the data input module, calling the transmitted data to the scoring module according to the instruction sent by the scoring module, storing the scoring result and further calling the data in the data storage and analysis module according to the instruction sent by the report output module to generate an evaluation report; the scoring module is used for calling data from the data storage and analysis module, calculating the enterprise budget management maturity level, the total score and each subentry score according to the standard preset by the basic setting module, and then sending the data to the data storage and analysis module; the report output module is used for generating an evaluation report according to the data called from the data storage and analysis module and the diagnosis analysis comment set and report format preset by the basic setting module, and then sending the evaluation report to the data storage and analysis module;
the workflow of the system comprises: step 1, establishing a data set through the basic setting module: defining the content, level attribution, control domain attribution and element attribution of an index set in a data set;
step 2, establishing a questionnaire table, and transmitting the questionnaire table to the data storage and analysis module through the data input module: collecting questionnaire answer data of all indexes in an index set in a questionnaire table;
and 3, assigning a value to each index answer according to a standard preset by the basic setting module, calling data from the data storage and analysis module by the scoring module, calculating a score, entering the next stage if the calculated score exceeds a set super standard, ending the super if the calculated score does not exceed the super standard, finally obtaining the maturity grade of the output data of the evaluation report and the corresponding state description of the maturity grade, sending the maturity grade to the data storage and analysis module, and calling the data in the data storage and analysis module according to an instruction sent by the report output module to generate the evaluation report.
2. The system of claim 1, wherein the system comprises: the step 1 comprises the steps of establishing a data set according to an enterprise comprehensive budget maturity model, and defining 99 index contents, level attribution, control domain attribution and element attribution in the index set.
3. The system of claim 2, wherein the system comprises: the 99 indexes can be classified into 16 indexes belonging to level 2, 36 indexes belonging to level 3, 34 indexes belonging to level 4 and 13 indexes belonging to level 5 according to level attribution.
4. The system of claim 3, wherein the system comprises: in the step 2, a questionnaire table is established according to the 99 indexes, answer data of the selected questions of the 99 indexes in the questionnaire table are collected, and answer options are respectively realized in the A part, the B part, the C basic, the D complete and the E inapplicable, and the total number is five options.
5. The system of claim 4, wherein the system comprises: and 3, assigning a value to each index answer, wherein in each index option A to E, the value of A and B is 0, the value of C, D and E is 1, calculating from low level to high level, assigning values of all indexes corresponding to the question options at the level to be 1, namely, entering the next level if the indexes pass, and ending if the indexes do not pass to obtain the maturity level of the output data of the evaluation report and the corresponding state description thereof.
6. The system of claim 5, wherein the system comprises: the workflow of the system further comprises a step 4 of obtaining report evaluation scores: and assigning a value to each index answer according to the standard preset by the basic setting module, calling data from the data storage and analysis module by the scoring module, calculating the score, and acquiring the total evaluation score and the subentry evaluation score of the report output data by adopting a summary scoring mode for the index scores of the index set.
7. The system of claim 6, wherein the system comprises: and assigning the answers of all indexes, wherein the assignment scores of all index options A-E respectively correspond to 0, 1, 2, 3 and 3 from A to E, and the total evaluation score and the fractional evaluation score of the output data of the evaluation report are obtained by adopting a summarizing and scoring mode for 99 index scores in the index set.
8. The system according to claim 7, wherein the system comprises: the workflow of the system further comprises step 5, obtaining a diagnostic analysis comment: and assigning a value to each index answer according to the standard preset by the basic setting module, calling data from the data storage and analysis module by the scoring module, calculating scores, making corresponding diagnostic analysis comments on the indexes to which each control domain belongs, automatically generating or manually defining to generate an evaluation report to output data diagnostic analysis, and manually defining to generate an evaluation report to output an improvement suggestion.
9. The system of claim 8, wherein the system comprises: assigning values to each index answer, wherein the assignment scores of each index option A-E respectively correspond to 0, 1, 2, 3 and 3 from A to E, corresponding diagnostic analysis comments are displayed when the evaluation report is output according to the assignment result of the index to which each control domain belongs in the index set, the default value of the corresponding diagnostic analysis comment is automatically selected according to the corresponding assignment calculation result, the evaluation report is automatically generated to output the diagnostic analysis comment, or the evaluation report is manually defined to output the diagnostic analysis, and the evaluation report is manually defined to generate the evaluation report output improvement suggestion.
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| CN106203885A (en) * | 2016-07-25 | 2016-12-07 | 胡广伟 | A kind of online assessment method of electronic service capability maturity |
| CN106502878A (en) * | 2016-11-15 | 2017-03-15 | 北京中电普华信息技术有限公司 | A kind of operation system evaluation methodology and device based on relative maturity |
| CN107451415A (en) * | 2017-08-18 | 2017-12-08 | 北京燕鑫康达科技有限公司 | Health examination is tested oneself Questionnaire systems |
| CN107688969B (en) * | 2017-08-25 | 2022-01-28 | 中科钢研节能科技有限公司 | New technology product research and development management information system and management information method |
| CN110459323A (en) * | 2018-10-18 | 2019-11-15 | 北京动亮健康科技有限公司 | Evaluate system, method and the medium of user movement compliance and intervention effect |
| CN109272797A (en) * | 2018-11-20 | 2019-01-25 | 四川启志创新科技有限公司 | A kind of intelligence assessment system and method for the test of scientific and technical innovation potentiality |
| CN112184055A (en) * | 2020-10-19 | 2021-01-05 | 深圳蜂巢互联科技有限公司 | Online investigation report automatic generation equipment for manufacturing industry |
| CN113516375A (en) * | 2021-06-21 | 2021-10-19 | 苏州长城开发科技有限公司 | Maturity evaluation system and method for black light factory |
| CN113298434A (en) * | 2021-06-21 | 2021-08-24 | 海尔数字科技(青岛)有限公司 | Industrial internet maturity evaluation method, device, equipment and storage medium |
| CN114238668B (en) * | 2021-11-19 | 2022-10-28 | 深圳市维度数据科技股份有限公司 | Industry information display method, system, computer equipment and storage medium |
| WO2024065776A1 (en) * | 2022-09-30 | 2024-04-04 | Siemens Aktiengesellschaft | Method for data processing, apparatus for data processing, electronic device, and storage medium |
| CN116562687A (en) * | 2023-04-25 | 2023-08-08 | 武汉艾迪思自动化设备有限公司 | Comprehensive quantitative evaluation method and device for suppliers, terminal equipment and storage medium |
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