Research On Comprehensive Budget Management Under ERP

Comprehensive budget management has great sense for establishing system of modern enterprise, improving level of administrative control and strengthening competitive power. And it is an effective measure to improve level of financial administration and quality of accounting audit. This paper presents a concept idea of constructing a comprehensive budget management module under the ERP system.The article is divided into five parts. The first part briefly writes the significance, the structures,the writing ideas and theoretical results of comprehensive budget management and ERP researches; Part two deals with the shortcomings of traditional budgeting, necessities and feasibilities of constructing the modules of comprehensive budget management, and the advantages of the integration of the two; The third part analysis the main functions of the modules and the data of budget process under the ERP system; The fourth part designs the sub-modules respectively, including budget preparation, budget control, budget adjustment and budget analysis and evaluation; The fifth part introduces other issues which should be concerned in constructing the modules, including the implementation ways on the basis of a comprehensive ERP budget management information system, the key technologies and the control methods in the budget control process, etc.