Research And Implementation Of Integrative Budget Management Model For Manufacturing

With the economic development and diversification of production, enterprise needs compositive budget management which is comprehensive and exact more and more. The compositive budget system's target is for the best enterprise resource configures by integrating the plan, the management, the control, the harmonization and the function. The comprehensive budget system can improve the efficiency of the enterprise resource using, and provide the science date resource for enterprise management and decision-making.For these purposes, we research on the budgeting modes which started by profit and cost emphatically, towards both of the budgeting modes, by using the theorys and methods of forecasting and variety CVP, and by using the models of standard cost compute and unit cost adjusting based on BOM/BOP, we table two kinds of budget targets forecasting and calculating method systems, and design two kinds of budgeting flow, various methods and models we mention above make sure that the two modes are rational.Based on the research of the two budgeting modes, we table the evaluation method of budget result data rationality and then we analyse the excuting and controlling manner of compositive budget system, later we teble a compositive budget excuting and controlling model. After having investigated the comprehensive budget management status quo of several manufacturing enterprises, we lucubrate the compositive budget system model of manufacturing enterperises in CERP, this model can help us select budgeting programmes, forecast and calculat budget targets expediently, and has characteristic of flexibility, reuseability and integrateability etc. Based on above, we divide the whole enterprise budget action into three parts again: operating budget, special decision-making budget and financial budget, so we can analyze the relations among all kinds of budget actions detailedly, and set up the foundation for the design and achievement of the whole compositive budget system. We describe the process of designing and implementing the compositive budget management system in detail. Via verifying the validity, it is indicated that using J2EE and MVC model can make the system applicable and reusable. In the end, we introduce the application result of our system.