The Research Of The Manufacturing Total Budget Management Information System Model

This paper firstly introduced the history of the manufacturing budget managementdevelopment, listing the necessity of establishment of this subject and the status quoof the Chinese manufacturing firm's application of the Total Budget Management(abbreviated as TBM). Secondly the paper put forward the manufacturing TBMinformation system model through describing the manufacturing TBM framework,content, planning method, operation flow, pattern etc. Thirdly this paper listed anexample of the manufacturing TBM planning process. Fourthly this paper expoundedthe integration relationship of the manufacturing TBM and ERP in the field of thebudget planning, budget control, budget analysis. Many planning processes have theoriginal data coming from the ERP system such as the sale budget, production budget,direct material budget, direct manpower budget, fabricating cost budget, product costbudget, selling and administrative expense budget, capital expenditure budget, cashbudget, profit chart budget, balance sheet budget. At last this paper presented threefunctional modules of the manufacturing TBM and the main points when puttingforward the manufacturing TBM information system. The focus of this paper was theintegration of the manufacturing TBM information system and the ERP system.