An Analysis And Design Of The Comprehensive Budget Management System For Shandong Tobacco Commercial Enterprises

Comprehensive budget management is the inevitable choice of the change of the development mode enterprises, which is the effective means of the implementation of control over enterprises, which is an important way and breakthrough to strengthen and improve enterprise management, which is the tongs to realize the strategic objective of enterprises, and which is a management system of an overall planning and rational configuration of enterprise resources as well as the whole-staff participation and overall control over the management activities of enterprises. Under the unified leadership of the State Tobacco Monopoly Administration, Shandong Province Tobacco Monopoly Bureau (Company) is responsible for the law enforcement of tobacco monopoly, the management of cigarette and tobacco production, and the compounding processing of tobacco leaf etc across the province, presiding directly over more than 140 subsidiaries or branches. According to the actuality of the comprehensive budget management of tobacco enterprises and aiming at the current problems, this paper carefully analyzes the needs of budget management and the business process, and designs the comprehensive budget management system.This paper conducts a requirement analysis and design of the comprehensive budget management system of tobacco commercial enterprises, by means of adopting the method of the unified process (RUP) software development, employing the unified modeling language (UML) as the description language for analysis and design, and drawing on the framework of the combination of B/S and C/S. To use case diagram and activity diagrams of form to analyze the budgeting content, budget management function requirement and system non-functional requirements. Based on the need analysis and the design goal, this paper designs the technology framework, the network framework and the function framework of the system, extracts the core class of the budget system, clarifies the relationship between various classes, obtains the class relationship chart, and for designs the database in great detail. Furthermore, on the basis of the analyses of such functions as the budget maintenance, the budgeting, the budget approval, the budget control and execution, the budget analysis, the budget evaluation, and the budget adjustment of the system, the present paper designs in detail the function modules of the system in the forms of class diagrams, sequence diagrams, collaboration diagrams and state charts, displaying the reciprocal overview and the key codes of the implementation of each part. This budget system realizes the process management and the overall control of the budget, in accordance with the actuality and characteristics of the comprehensive budget management of Shandong tobacco commercial enterprises.The comprehensive budget management system resolves such problems as emphasizing budgeting and ignoring budget implementation and control, the backwardness of the means of budget management and control, big workload, long working cycle, the weak adaptability and dynamic of budget, the difficult control over budgeting and budget execution, the low accuracy of budgeting, the great deviation of budget execution, the imperfection of the budget index system, on the part of Shandong tobacco commercial enterprises in the overall budget management.