Study On The Design Of Master Budget MIS Bases On ERP

Master budget are one of the most widely used tools for planning and controlling enterprises.But in many enterprises,master budget didn't play an important role in planning and controlling enterprises due to the traditional method which is complex and inflexible.Another reason is that traditional method of master budget cann't provide real time information needed by enterprises manegement.So master budget didn't bring real effect to enterprises.Today Enterprise Resource Planning(ERP) is popular throughout the world,it also create an opportunity for master budget. This article studies the merging base between master budget and Enterprise Resource Planning first,which is that master budget focused on financial accounting is the most important part of Enterprise Resource Planning,the framework of master budget is similar with Enterprise Resource Planning.Then brings up that master budget mixing with Enterprise Resource Planning will bring four advantages to enterprises,first is merging transaction,budget,accounting control in the computer environment,second is that it realizing budget management as basic method enterprises management,third is that it automatically realizing internal controlling,four is that it consolidating financial accounting and managerial accounting. This article focus on applying software engineering thought to analyse and design master budget MIS in ERP environment,including Structured Analysis and Structured Design which is popular in software engineering. Firstly fully studies the data flow of master budget,and concerns the requirement analysis and functions model of master budget MIS,the article puts forward the systematic structure which is consist of the design of budget,the controlling of budget and the evaluation of budget. Secondly the article analyzes and designs the three part of the system.The design of budget is mainly concerning design of all kind of budgets in the beginning of every year.The controlling of budget is mainly concerning ensuring transaction according to the budget and providing controlling reports to manager.The evaluation of budget is mainly concerning evaluating,analyzing and querying the budget,and providing information for decision making. Finally the article brings up three aspects of implementing of master budget MIS,including the implement method of the master budget MIS,the common used budget controlling method and pivotal technologies needed by the master budget MIS.