Mode Of A Comprehensive Budget Management And Information And Decision Support Systems

Kos, a representative figure of new economic system considers that the prerequisite of an enterprise to exist is that its internal organization cost is lower than the transaction in the market. The design and application of management accounting system plays a vital role in reducing greatly an enterprise's organization cost, and the overall budget management is just core of this system.Firstly, the realities and misunderstanding about the application of budget management in our enterprises are introduced. Through a deep study of budget theories and Aiming at its own shortcomings, the author puts forward overall budget management mode based on ERP which combines ERP and the idea of management by objectives with it thus improves overall budget management mode from the perspectives of both technology and humanity. Then, overall budget management information and decision support system are discussed in detail theoretically and practically, and the integration of overall budget system and other systems is designed, It also gives the evaluation as well as some conceptions to extend functions of the system. In the end, it illustrates application step, method and essentials of overall budget management system through the empirical case of YunNan copper Ltd.