Research On Comprehensive Budget Management Of Huali Group Under ERP Environment

Comprehensive budget management is an effective management method, a strategic security system combined with enterprise development strategy, and a management index system which is in line with the enterprise cash flow, business flow, information flow and human resource flow. However, in the actual application, it often appears unsatisfactory phenomenon of a long development cycle, the "empty talk", "two skins" between budget assessment and performance evaluation, the "information island". Such drawbacks are due to mismanagement that the enterprise disjoints strategy with budget targets, that is, the enterprise simply talks about comprehensive budget management. At the same time, the information management is not sound in the absence of the introduction of ERP. In order to solve the above problems, the enterprise should step up the pace of the realization of comprehensive budget management based on strategy, and build a comprehensive budget management system under ERP environment.The real estate enterprise has characteristics of planned management, the not-mobile of development product, the complexity of development business, a long construction period. So that, the short-term profit oriented comprehensive budget will no longer meet the needs of enterprise management. The enterprise should be guided by strategy, and realize the implementation of enterprise management information.Firstly, this article expounds research status at home and abroad, and introduces the connotation of comprehensive budget management, the development process, the basic theory of strategy-oriented comprehensive budget management and the application process of comprehensive budget management informationization. The part of strategy-oriented comprehensive budget management includes the basic principle, specific process, characteristics, functions and methods of budgeting.In addition, this paper summarizes the operating conditions of Huali Group, present situation of comprehensive budget management and hidden problems. In the premise of clarifying the necessity of implementing comprehensive budget management informationization in Huali Group, the enterprise needs to lay a good foundation in the early, then gradually builds a comprehensive budget management system of Huali Group under ERP environment. Again, in case of making building goal clear, Huali Group needs to complete the construction of system and operates it.In the end, the introduction of Balance Scorecard improves the budget assessment and incentive process, and assists the enterprise to realize the strategic landing.