The Research On The Optimization Of QP Enterprise's Comprehensive Budget Management Process In ERP Environment

With the rapid development of information technology,advanced production concepts and methods have emerged.As the basis of the shipbuilding industry,the shipbuilding enterprises must be accompanied by advanced management methods and ideas in order to improve the comprehensive strength and competitiveness of China's shipbuilding industry.As one of the modern management tools,comprehensive budget management is in line with the needs of long-term stable development of enterprises.In recent years,a large number of shipbuilding enterprises have implementing the comprehensive budget management in ERP environment,but the overall effect is not ideal.The main reason is that in the process of implementation,the implementation and monitoring of the process is not in place,resulting in the budget process exist in name only.Therefore,this paper takes the budget process as the breakthrough point,and takes the QP enterprise as an example,to optimize the overall budget management from the perspective of the process,and to evaluate the performance of the optimized implementation effect,in order to ensure the feasibility of the optimization process of the comprehensive budget management.Based on the theory and review of ERP system,comprehensive budget management and performance evaluation,this paper analyzes the background and problems of QP enterprises.Secondly,this paper optimizes the comprehensive budget management in ERP environment of QP enterprise from the perspective of the process.Based on the theory of PDCA,this paper discusses the five aspects of comprehensive budget management: budget goal determination,budget preparation,budget execution and control,budget adjustment and budget evaluation,and makes a brief description of its organizational system and system specification to ensure the smooth implementation of the process optimization.Then,the paper analyzes the effect of the process optimization,and finds that the process optimization has a positive effect on the improvement of the comprehensive budget management level in the ERP environment,which lays the foundation for the performance evaluation.Thirdly,we construct a set of qualitative and quantitative performance evaluation index system by using the balanced scorecard,and use the analytic hierarchy process and the fuzzy comprehensive evaluation model to determine the index weight and the comprehensive evaluation score respectively,so as to analyze the implementation effect of QP enterprise process optimization.The results show that the implementation effect of QP enterprise process optimization is in good condition,and the effect of financial dimension and internal business process dimension improvement is obvious,which verifies the feasibility and rationality of the research content.Finally,according to the results of the study,this paper also puts forward some countermeasures and suggestions for the improvement.In the customer dimension,the enterprises should continuously improve the ability to meet the customer's needs.In the aspect of the staff learning and growth dimension,the enterprises should strengthen the training of the whole staff skills and budget management knowledge,so as to ensure the improvement of each dimension,and constantly improve the level of enterprise budget management.