Dynamic Budget Management System Which Is Based On The Analysis Of The Value Chain

Budget management is the whole arrangement for the future of the enterprises, also an important tool of the management inside the enterprises. In this thesis, based on the complete analysis of the theories of budget management, value chain and Enterprise Resource Plan (ERP), two aspects of things are done. One hand, under the guidance of the value chain theory in concept, the value chain and value function of the enterprise are analyzed and optimized; based on the optimized organization, the systemic design for the whole arrangement is done as its circulation process. The other hand, combining ERP and Budget management in technology, the instant transfer, sharing and feedback, dynamic manipulation and control are all realized.In the thesis, starting from the organization, analysis and testing of the budget management, dynamic budget management system which is based on the analysis of the value chain, is constructed. And it can solve several problems in traditional budget management, such as, the absence of the plan as a whole and out of joint with the value function, as well as the lack of the conformity and risk concept; also the dynamic analysis and instant control in the budget management can be worked out.