Design And Implementation Of Comprehensive Budget Management On Hyperion Platform Of Agricultural Machinery Group

The practice of budgeting management,one of the most crucial components of Enterprise Performance Management System,has been introduced and practiced since 2000 by Chinese stated-owned enterprises.Through 16-year constant development,the budgeting management system has been developed into Comprehensive Budget Management System with full set of solutions,in order to solve the budgeting management problems especially for stated-owned enterprises with various operational sub-businesses and internal control functions.The Comprehensive Budget Management System is including organizational structure,budget objectives management,budgeting,budget adjustment,budget control,budget analysis,budget examination,information standardization and budget information construction and integration.The Comprehensive Budget Management System helps companies with integration of budget functional management and sub-business sectors.This paper is based on an example of one large manufacturing group's operational development model,incorporating with Hyperion management software;the distinctions between Chinese and foreign budget management development history has been demonstrated,the current characteristics of Chinese stated-owned enterprises' budgeting management has been analyzed,also the future developing trends has been forecasted.As a result,the core demand of current budgeting management system has been pointed of that,taking operational cooperation with subsidiary companies as starting point,maintaining group's business form and carrying out mother company's internal controls are significant in budgeting management,also aligning with group's vision and reasonable resource allocation are pre-conditions before implementing budget management system.Hyperion Planning(Hyperion)is a system software developed in JAVA language based on Application Development Framework(ADF).Under the support of Essbase,the Hyperion Planning budget system uses the multidimensional data structure to achieve flexible data collection and analysis.This project carries out development work in use of multidimensional database MDX language based on the Hyperion Planning software.In this paper,based on current development pattern of budget management in manufacturing business group,multidimensional database storage and calculation of data is used in combine with Hyperion Planning budget system management software to meet the needs of comprehensive budget management in Agricultural Machinery Group.In this paper,the three of sales and production budgeting,research and development budgeting,and capital budgeting is developed in MDX(Multi-dimensional Expressions)language.In sales and production budgeting,products are many-to-many matched automatically between the sales company and a number of production bases by using @UDA and other functions.In research and development budgeting,setting names for dimension value and nested groups of functions including @SUBSTRING,@NAME,@CURRMBR,etc.are used to realize automatic allocation of expense among products in different levels.And functions such as @TRUNCATE are used to judge whether to expense based on the concluding time of project budget.In capital budgeting,reading data from other CUBE and then use validation formula to achieve across form data audit through the @XREF function.With the deepening of enterprise budget management,complex business needs are to be implemented in the budget system.In this paper,the three types of business model in sales and production budgeting,research and development budgeting,capital budgeting shows different business management control points in corporate and functional departments.With the help of Hyperion Planning platform,enterprise budget management is improved through solution design,at the mean time computing script design enhances the ability of data processing,which ensures effective budget data transfer and forms the foundation for budget analysis and control.Along with enterprise management and informatization getting advanced,whole employees consciousness and system utilization of budget management will be further enhanced.