Study On Process Design And Performance Of Comprehensive Budget Management Of Smes In ERP Environment

Small and medium-sized enterprises as an important part of our national economy, has made significant contributions to promoting China’s economic growth and maintain social stability. Comprehensive budget management as an important management pattern, is essential to improve management efficiency and market competitiveness of enterprises. In recent years, the Chinese government attaches great importance to and vigorously supports the comprehensive budget management, the majority of small and medium enterprises have joined the ranks of the comprehensive budget management practice.But the application of comprehensive budget management of SMEs in China is not ideal, the reason mainly is that the understanding of the comprehensive budget management is not in place and especially there are many problems in comprehensive budget management process, meanwhile, the defects of traditional comprehensive budget management has become increasingly prominent, for example, it’s difficult to prepare, low efficiency and hard to implement the control in real-time, which affected seriously the role of comprehensive budget management. ERP is a management system which combines enterprise management thoughts and information technology. Its powerful data processing and information integration function can effectively make up for the deficiency of comprehensive budget management in traditional environment. Therefore, it’s necessary for us to study specially the process of SMEs implement the comprehensive budget management in ERP environment.This paper launches the research of the present situation of application of comprehensive budget management of SMEs in our country, through the study of related articles at home and abroad. Firstly, this paper mainly gets a review of related literature about comprehensive budget management in the world, introduces relevant concepts and theoretical foundations about comprehensive budget management and ERP. Secondly, the paper analyzes SMEs implement the comprehensive budget management in ERP environment, mainly from four aspects which is the background, necessity, problem and the feasibility in ERP environment of SMEs implementing the comprehensive budget management. Thirdly, it designs process of comprehensive budget management of SMEs in the environment, and takes the small and medium enterprise as an example. In this part it puts forward the overall framework of process designed and describes the specific content of process design in detail according to the PDCA cycle and ERP. Then it introduces the comprehensive budget management process design and implementation of the case company in ERP environment, and analyzes the process optimization implementation effect. Finally, it tries to build the related evaluation index system and evaluate the performance of comprehensive budget management process optimization implementation in ERP environment, and it states the evaluation results and related suggestions.