Research On Comprehensive Budget Management Base On ERP System

Comprehensive budget management is composed of budget preparation, budget adjustments, budget control and budget analysis evaluation. It is a standardized set of strategic objectives of management system that optimizes and integrates the business flow, information flow, human resources flow and capital flow, in order to achieve the company's overall business objectives. It plays a significant role in establishing a modern enterprise system, improving the level of management control, and enhancing enterprise competitiveness. It is also an important measure to improve the level of financial management and accounting quality.Traditional budget management does not realize the information integration, and lacks of data base. It is difficult to make a scientific prediction. It lacks of strategic direction and it is difficult to ensure effective mobilization and use of funds. Traditional budget preparation has high complexity, large calculation and inefficient management. Traditional budget control lacks of information support, gets the budget implementation and feedback differences not timely, deals with the problems not timely and makes the budget not run properly. Traditional budget analysis and evaluation process requires a lot of statements support. It lacks of comprehensive and accurate data support and has low accuracy in the post-mortem analysis of the budge. And the evaluation results are unsatisfactory.ERP system is built on the basis of modern information technology, network technology, and e-commerce technology. It is modern business management software which integrates information flow, capital flow, and goods flow in a systematic, process-oriented, integrated management thinking. ERP system embodies the idea of integrated management, integrates the advanced supply chain management concept, reflects the idea of prior plans and control in the matter and shows the coordination in the management process.Based on the drawbacks of the traditional budget management, the paper presents the idea that construction of the comprehensive budget management based on ERP system. ERP system not only provides data support for the comprehensive budget management, but also reflects a consistent view of the resources and management thinking. The comprehensive budget management is an important part of the ERP system, and is highly integrated with the subsystems of ERP. The integration of the both has great advantage and necessity in the management thinking, the hardware and software, or economically feasibility. The comprehensive budget management based on the ERP system avoids the drawbacks of the traditional budget management. The integration of the both has great advantage in planning enterprise resources efficiently and reasonably, achieving corporate strategic objectives and improving their market competitiveness.In addition, the paper discusses the base, the importance and feasibility of the integration of comprehensive budget management and ERP system. The paper describes the functions, design processes, methods of comprehensive budget management based on the ERP system. Then it stresses the notes and problems to be solved in building the comprehensive budget management system.