A Study On Overall Budget Management Of Coal Industry Under ERP Environment

With the rapid development and universal application of information technology,the transformation from industrial economy to information economy and knowledge economy has been greatly accelerated.ERP(enterprise resource planning),its management thought is similar to the overall budget management thought in the object of service,the meaning of use and the scope of implementation,and effectively meet the current economic transformation and corporate governance needs,by the company generally welcomed and applied.There are seven chapters in this article.The first chapter introduces the research background and significance,domestic and foreign research status.The second chapter studies the related theories,including the overall budget management theory and the ERP system theory.The third chapter analyzes the current situation of ERP system and overall budget management in coal industry,and finds that the coal industry is influenced by supply side,globalization and environmental protection consciousness,and so on,at present,there are some problems in the application of ERP system and overalll budget management in coal industry,but the combination of ERP system and overall budget management can make up for these problems.The Fourth Chapter selects X Coal Industry Limited Liability Company(hereinafter referred to as X company)as an example,a coal company which has realized the overall budget management under the ERP environment earlier,in the form of flow chart,how the company realizes the overall budget management from budgeting to execution,control to analysis and evaluation under the ERP environment.The fifth chapter analyzes the concrete situation of the case company,and finds out the existing problems,including: The budget preparation method and the ERP system does not match,the "overall" is not fully reflected,the ERP system talent team construction is weak,the strategic goal and the management goal conformity degree is low,the existence budget relaxation phenomenon and so on.In the sixth chapter,the author puts forward some optimization suggestions for the problems of the case company,including: Mixed Rolling Budgeting method,improve the degree of agreement with the ERP system,excavate the function of the ERP system,perfect the "overall" of the overall budget management,strengthen the construction of the talent team of the ERP system,strengthen the degree of agreementbetween the strategic objectives and the business objectives,introduce the balanced scorecard,to improve the performance evaluation system,in order to improve the ERP environment under the implementation of overall budget management,Chinese coal companies in-depth information construction and innovative management model to provide reference significance and value.Chapter Seven is the conclusion of the full text of the summary.