ERP环境下A公司全面预算管理应用研究
发布时间：2018-08-09 15:28
【摘要】：全面预算管理作为一种先进的管理手段，已在企业中广泛应用。全面预算管理是一种标准化战略目标管理体系，将企业的业务流、资金流、信息流、人力资源流优化整合，从而实现企业的整体经营目标。全面预算管理的实施，有助于企业的资金管理、绩效管理、成本管理、内部控制。但是传统的预算管理缺乏有效信息系统的支持，其弊端逐渐显现出来。主要表现在预算编制缺乏及时性、准确性，预算控制和调整的实时性、灵活性较差，预算分析和考评不能及时进行。 随着信息技术的发展，管理信息系统应运而生。其中ERP系统在当今企业中运用较为广泛。企业资源计划（ERP）是建立在现代信息技术、网络技术、电子商务技术的基础上，以系统化、流程化、集成化的管理思想，将信息流、资金流、物流等信息集成为一体化的现代企业管理软件。ERP系统和全面预算管理有着相同的资源观和理论基础，这就为两者的融合打下了基础。ERP系统具有强大的数据库功能、集成功能、计划功能和控制功能。这些功能可以为企业预算管理提供强大的技术支持，提高预算管理的效率和准确性。由此，企业预算管理信息化在预算管理改革中变得越发重要。 本文以A公司ERP环境下全面预算管理应用为案例，以战略管理、目标管理、全面预算流程管理、系统论等理论作为理论基础和分析工具，以A公司的ERP系统的信息技术作为技术支撑。分析A公司在ERP环境下全面预算管理的应用。分析其在ERP环境下实施全面预算管理取得的成功，并发现其在实施全面预算管理过程中尚存的弊端，，提出相应的改进措施，从而有助于A公司更好地实施全面预算管理。同时，希望通过本文的研究，为正在或者已经在ERP环境下实施全面预算管理的企业提供一个参考，有助于他们在实践过程中结合自身情况提升全面预算管理水平。
[Abstract]:Comprehensive budget management as an advanced management means, has been widely used in enterprises. Comprehensive budget management is a standardized strategic objective management system, which optimizes and integrates the business flow, capital flow, information flow and human resource flow of the enterprise, so as to achieve the overall business objectives of the enterprise. The implementation of overall budget management is helpful to fund management, performance management, cost management and internal control. But the traditional budget management lacks the support of the effective information system, its malpractice gradually appears. It is mainly reflected in the lack of timeliness, accuracy, real time and flexibility of budget control and adjustment, and the lack of timely budget analysis and evaluation. With the development of information technology, management information system emerges as the times require. Among them, ERP system is widely used in today's enterprises. Enterprise Resource Planning (ERP) is based on modern information technology, network technology and electronic commerce technology. The integration of logistics and other information into the integration of modern enterprise management software .ERP system and comprehensive budget management has the same resource view and theoretical foundation, which lays the foundation for the integration of the two systems. ERP system has a powerful database function and integrated function. Planning and control functions. These functions can provide strong technical support for enterprise budget management and improve the efficiency and accuracy of budget management. As a result, the enterprise budget management information has become more and more important in the budget management reform. This paper takes the application of total budget management in the ERP environment of company A as an example, taking the theories of strategic management, objective management, total budget process management and system theory as the theoretical basis and analysis tool. With A company's ERP system information technology as technical support. This paper analyzes the application of A Company in the overall budget management under the ERP environment. This paper analyzes on the success of the overall budget management in the ERP environment, finds out the shortcomings in the implementation of the overall budget management, and puts forward the corresponding improvement measures, which will help company A to implement the overall budget management better. At the same time, I hope that through the research of this paper, we can provide a reference for the enterprises that are or have implemented the overall budget management under the ERP environment, and help them to improve the overall budget management level according to their own situation in the process of practice.
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F270.7
本文编号：2174522
[Abstract]:Comprehensive budget management as an advanced management means, has been widely used in enterprises. Comprehensive budget management is a standardized strategic objective management system, which optimizes and integrates the business flow, capital flow, information flow and human resource flow of the enterprise, so as to achieve the overall business objectives of the enterprise. The implementation of overall budget management is helpful to fund management, performance management, cost management and internal control. But the traditional budget management lacks the support of the effective information system, its malpractice gradually appears. It is mainly reflected in the lack of timeliness, accuracy, real time and flexibility of budget control and adjustment, and the lack of timely budget analysis and evaluation. With the development of information technology, management information system emerges as the times require. Among them, ERP system is widely used in today's enterprises. Enterprise Resource Planning (ERP) is based on modern information technology, network technology and electronic commerce technology. The integration of logistics and other information into the integration of modern enterprise management software .ERP system and comprehensive budget management has the same resource view and theoretical foundation, which lays the foundation for the integration of the two systems. ERP system has a powerful database function and integrated function. Planning and control functions. These functions can provide strong technical support for enterprise budget management and improve the efficiency and accuracy of budget management. As a result, the enterprise budget management information has become more and more important in the budget management reform. This paper takes the application of total budget management in the ERP environment of company A as an example, taking the theories of strategic management, objective management, total budget process management and system theory as the theoretical basis and analysis tool. With A company's ERP system information technology as technical support. This paper analyzes the application of A Company in the overall budget management under the ERP environment. This paper analyzes on the success of the overall budget management in the ERP environment, finds out the shortcomings in the implementation of the overall budget management, and puts forward the corresponding improvement measures, which will help company A to implement the overall budget management better. At the same time, I hope that through the research of this paper, we can provide a reference for the enterprises that are or have implemented the overall budget management under the ERP environment, and help them to improve the overall budget management level according to their own situation in the process of practice.
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F270.7
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