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Research On Evaluation And Optimization Of Comprehensive Budget Management Of Construction Enterprises Under ERP Environment

Posted on:2021-03-17Degree:MasterType:Thesis
Country:ChinaCandidate:S Y LiFull Text:PDF
GTID:2392330611979990Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the advent of the Internet era,the economic development situation is increasingly complex,and the connection between the global economy is increasingly close,thus ERP system technology was born.In this era,enterprises are facing increasing pressure and challenges,especially with the deepening of the development trend of global economic integration,the competition in the whole market is becoming more and more fierce.Construction enterprises,as enterprises related to urban modernization development and livelihood issues,have been supported and protected by policies for a long time.However,with the continuous expansion of the global market,the environment for the survival and development of the construction industry has changed dramatically.With the diversification and enrichment of the construction enterprise business,the construction enterprise budget work has gradually become complex,which undoubtedly increases the workload of the construction enterprise budget personnel,affecting the overall budget management efficiency and quality of the construction enterprise.Therefore,under the new economic market environment,one of the first problems facing construction enterprises is how to carry out comprehensive budget management scientifically and effectively,so as to improve the efficiency and level of comprehensive budget management of construction enterprises.Taking China Railway Construction Co.,Ltd.as an example,this paper analyzes the overall budget management of construction enterprises under the ERP environment.First of all,this paper explores and analyzes the current situation of the case company's overall budget management under the ERP environment from the aspects of the organizational structure,preparation content,preparation method,control and implementation,evaluation and incentive.Secondly,the fuzzy comprehensive evaluation method based on AHP is used to evaluate and analyze the overall budget management effect of the case company.The results show that there are four kinds of indicators with low scores,including budget organization,budget preparation,budget assessment and budget control.This is enough to show that there are some problems in the overall budget management of China Railway Construction Corporation Limited in these four aspects.Finally,this paper analyzes the existing problems in the overall budget management of China Railway Construction Corporation Limited,and puts forward the overall budget management optimization strategy for construction enterprises under the ERP environment.It is hoped that the ERP system technology can be better applied by construction enterprises,and the system technology can be effectivelyapplied in the overall budget management.At the same time,the author also hopes to provide a set of clear ideas and reference for the comprehensive budget management scheme of construction enterprises under the ERP environment.
Keywords/Search Tags:ERP environment, construction enterprise, comprehensive budget management, Fuzzy Comprehensive Evaluation
PDF Full Text Request
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