Research On The Issues And Optimization Of Comprehensive Budget Management

Comprehensive budget management is an integral part of management accounting and plays a pivotal role in corporate management.With the development of IT technology,ERP systems provide certain technical support for comprehensive budget management.How to further combine comprehensive budget management with ERP system and improve the quality of comprehensive budget management is a new topic urgently needed by modern enterprises.This paper takes LH Engineering Company as the research object through literature research,field research,case analysis and induction,etc.,studies the current situation of LH Engineering Company’s budget management,and proposes a solution for the problems found to achieve comprehensive budget management based on ERP system.The study found that LH Engineering Company’s current budget has problems such as unclear preparation themes,inefficient offline preparation methods,difficulty in manual comparison and analysis of data,incomplete coverage of control links,and inability to achieve dynamic analysis and no scientific budget assessment indicators.In view of these problems,this paper gives the corresponding solutions:(1)integrate the ERP system and the existing business system to strengthen the integration;(2)use the ERP system to introduce a complete budget organizational structure and solidify the preparation process;(3)expand the scope of control to the whole budget process;(4)use the data integration and transmission functions of the ERP system to achieve timely budget analysis and assessment.That is,it is optimized from the four aspects of budget preparation,control,analysis and assessment to form a complete comprehensive budget management system.Through the research in this paper,LH Engineering Company is promoted to carry out comprehensive budget management with the help of ERP system to improve the ability of enterprise budget control,and at the same time provide experience for other enterprises to carry out comprehensive budget management with ERP system.