Study On Information System Of Master Budget Management

As an integrated managerial mechanism that has a full-rounded controlling force in the whole enterprise, master budget management makes full use of budget methods in the allocation, assessment and control of all kinds of financial and non-financial resources inside the company, so as to organize the production and operation activities effectively and achieve the goal of the company. Management information system plays a very important role in the application of master budget management. On the one hand, many business departments and systems such as sales, production, finance, human resource involve in the master budget management, which produces the demand on the management of a great amount of data that comes from different sources and have different structures. Meanwhile, master budget management is composed of various kinds of procedures like budget-making, budget execution and controlling, which also produces the demand on the management of various complex procedures. Master budget management also needs the support of strong analysis tools.On the other hand, master budget management emphasizes the timing effect of information so that it has a high requirement on the timing of information. Master budget management information system involves every aspect of master budget management, therefore, it is of critical importance to the success of master budget management. This thesis makes a further study on the master budget management information system on the practical requirements to the information system in the implementation of master budget management.Firstly, this thesis illustrates the fundamental theories and methods of master budget management, including its concept and basic contents, the establishment of the structure as well as the budget-making methods. Therefore, a fundamental theoretical framework of master budget management has been constructed which lays a solid foundation for the design of master budget management information system.This thesis analyzes the business requirements of master budget management information system, illustrates the necessity of establishing such an information system and pays more attention to the management requirements of both business data and business processes. The above analysis and illustrations lays a solid foundation for the design and implementation of master budget management information system.This thesis makes use of modern information techniques to design and implement master budget management information system. With the systematical business requirements at the core, this thesis makes a material design and implementation on the aspects of system functional planning design, system structure design, platform database system design, software programming design, system network structure design, etc. Besides, it solves many critical problems such as the integration of different structured data, taking the characteristics of system requirements into consideration.Finally, this thesis illustrates the practical application of master budget management system in the enterprise. On the basis of the description of the applying process of the master budget management information system, a multi-index-based integral evaluating model is presented to evaluate the practical applying effects of this system in an enterprise, where the results show that the applying effects of this system are fairly well.