Research On The Comprehensive Budget Management Of X Pharmaceutical Industry In ERP Environment

Comprehensive budget management,introduced from the west,is more common,scientific and effective in modern enterprise management.It is favored by many large-scale enterprises.It can integrate the human,material,financial and information resources of enterprises.It is a more advanced management method guided by the strategic objectives of enterprises and aimed at the growth of enterprise value.The implementation of comprehensive budget management improves the problem that traditional financial budget only focuses on revenue,cost and other financial indicators,which helps enterprises manage all business plans involved in business activities,achieve more effective internal control,and help enterprises achieve long-term strategic goals.Pharmaceutical manufacturing industry is an indispensable and important industry of the country.Along with the policy promotion of pharmaceutical reform,fine management is imperative.Comprehensive budget management is an important means to help it.With the rapid development of information technology and computer elements in enterprise management,enterprise resource planning(ERP)has emerged,which has been widely used in the operation and management of large enterprises.Due to the high degree of verticality of the management level of pharmaceutical manufacturing enterprises,the application of ERP system and advanced management methods can help enterprises effectively improve the efficiency of budgeting and decision-making and deployment of management,and improve the information level of pharmaceutical enterprises.Comprehensive budget management and ERP system have the same or different assistance in enterprise operation management,which also provides a theoretical basis for the integration of the two.Behind the ERP system,there is the support of database,which can provide data input,storage,processing,control,output and other services for the enterprise's comprehensive budget work,accurately provide technical support for the budget,and improve the efficiency of budget management.The implementation of comprehensive budget management helps enterprises to improve their management level.ERP system can provide information technology support for the budget.The combination of the two can provide benefits for the data input and transmission between various departments of enterprise budget management,and ensure that information can be shared at the terminal.Based on the theory of total budget management and ERP system,this paper discusses the feasibility of optimizing total budget management in ERP environment.Based on this premise,this paper analyzes the current situation of the implementation of the comprehensive budget management of X pharmaceutical industry from the aspects of the establishment of the budget objectives,the composition of the organizational structure and the preparation process,finds out the problems in the comprehensive budget management of the enterprise under the current ERP environment,analyzes the causes in depth,and puts forward solutions: Improve budgeting,expanding the scope of employees' participation in the comprehensive budget management,and optimizing human resources Resource allocation,optimization of budget index system,etc.By optimizing the overall budget management of X pharmaceutical company in ERP environment,we hope to provide effective experience for other enterprises.