企业在ERP环境下全面预算管理的研究.docVIP

企业在ERP环境下全面预算管理的研究 摘要 全面预算管理对于建立现代化企业制度，提高企业管理控制水平，增强企业的竞争力有着重要意义，同时也是改善企业财务管理水平和提高会计核算质量的重要措施。本文应用案例分析方法对新华保险公司在ERP环境下构建全面预算管理系统进行论述，并对其实践经验展开剖析。 文章主要分为五个部分，第一部分绪论主要说明了课题背景、研究内容和研究意义。第二部分系统得阐述了全面预算管理的含义，传统预算编制方式的缺点，以及在ERP环境下构建全面预算管理系统的必要性和二者融合的可行性分析。第三部分分析了全面预算管理的主要流程，包括预算编制、预算控制、预算调整、预算分析与考核。第四部分介绍了在ERP环境下新华保险公司全面预算管理体系的构建。在这部分主要阐述了全面预算系统运行前的基础设置，包括预算场景、预算主体、预算图表、预算维度、预算指标、预算场景的设置，同时对预算编制、预算调整、预算控制与预算分析这些内容作了比较详细的论述以及相应的流程说明。第五部分为ERP环境下新华保险全面预算管理系统做出了评价。本节主要对该全面预算管理系统的成功与不足之处进行了分析。 本文对全面预算管理理论进行了一个比较全面的综述，并且更加深入的从ERP系统和全面预算管理相结合的角度讲述了如何运用全面预算管理手段提升企业的管理水平。 关键词：　全面预算管理，ERP，预算编制，企业管理Abstract Comprehensive budget management has great sense for establishing system of modern enterprise. And it is an effective measure to improve the level of financial administration and quality of accounting. In the context, the paper uses case study method to study how to build comprehensive budget management system in the New Life Insurance Company in ERP environment, and analyzes its success and shortcomings, with its further improvement to be able to refine the application. This article is divided into five parts. The first part writes the article’s structures and significances. The second part writes the meanings of comprehensive budget management, and deals with the shortcomings of traditional budgeting, necessities and feasibilities of constructing the modules of comprehensive budget management in the ERP environment, and the advantages of integration of the two. The third part analysis the main functions of the modules of comprehensive budget management, including budget preparation, budget control, budget adjustment and budget analysis and evaluation. The Fourth part writes the New Life Insurance Company comprehensive budget management system construction in ERP environment. This chapter introduces some basic settings, including budget scenario, the budget of the main, the budget tables, the budget dimensions, the budget dimensions and so on. It also discusses the budget prep