Research On Enterprise Master Budget Management Based On Decision Support System

Master budget management is an advanced management method and control mode. It's widely adopted in modern enterprises. Target profit is the center of it; market forecast is the premise of it. It considers purchase, production, cost, expense, cash flow and other economic activities. It covers all aspects of enterprise production and management activities. It has the characteristic of "comprehensive, full, all the staff, the entire process". Nowadays, with economic development, every process in master budget management becomes more and more complex, the technical quality of it becomes more and more strong, and the complex level of it becomes more and more growing. So, master budget management needs more supports about scientific analysis method. In this paper, decision support system will be introduced to master budget management. The target aims to support every process in master budget management, and to implement the scientific and effective quality of decision-making in it. This has a significant meaning for implementing the strategic goal of enterprises, strengthening the internal control and improving the management efficiency.This paper introduces the theory of master budget management and decision support system, focuses on the application of decision support system in master budget management; as a means to support decision-making and the ultimate objective to support master budget management, this paper presents the master budget management mode based on decision support system, establishes the enterprise master budget management model, introduces and analyzes the design and implementation of the enterprise master budget management decision support system. In addition, based on the process in master budget management of one company, this paper applies the master budget management decision support system to every process in master budget management; according to the actual situation of this system, identifies the advantages and disadvantages of it, and presents the direction for developing and improving it in the future.