Research And Development Of Total Budget Management System For YC Mining Industry On ERP

In recent years,due to the gradual adjustment of the national industrial structure and other factors,the price of coal fluctuates greatly.In such an economic environment,the problems such as excessive production costs and sluggish management have been exposed in some coal enterprises.Among them,in terms of financial budget,the traditional cost budget can not adapt to the highly mechanized and intelligent management mode of coal enterprises: the traditional cost budget can not reflect the relationship between resources and cost directly,not respond in a rapidly changing market environment quickly,and not provide timely,complete and effective information for decision-makers in the aspect of enterprise resource.In this paper,taking YC Mining Industry as research background,the company's existing traditional financial budget can not accurately reflect the utilization of resources,and not play the good core role of finance in enterprise management,in the face of the complex environment of the corporate sector and the presence of multiple subsidiaries.But,integrating the management thoughts of management accounting,and using the comprehensive budget management and the tools of other management accounting as the research and development ideas of enterprise ERP system,can reduce the cost and improve the enterprise internal control ability,and enhance the competitiveness of coal enterprises.Therefore,the YC Mining Industry will introduce the comprehensive budget management approach into the ERP system,integration of enterprise resources to achieve optimum utilization,realize the whole process management of enterprise operation cycle,and finally achieve the management objectives of realizing enterprise strategic target,reducing production cost and so on.At the same time,this paper integrates various tools and ideas of management accounting,incorporate them into the comprehensive budget management system,refines the budgeting process,and emphasizes the control and analysis of implementation,so as to optimize the process of comprehensive budget management.The design of comprehensive budget management module for coal mine enterprises is realized.This paper firstly in-depth studied the comprehensive budget management theory,management accounting theory and the application of the ERP in coal enterprise,sorted out the basis to achieve the comprehensive budget management module in ERP system,analyzed the advantages of the activity-based costing method applied to comprehensive budget management module,and obtained the theoretical basis of establishing a comprehensive budget management module in the ERP system of coal enterprises under the guidance of the theory of management accounting.Secondly,combined with the main tools of management accounting,the article built the comprehensive budget management module in ERP system.Then,according to the actual situation of the coal enterprise,the concrete construction steps and the work flow of the budget preparation of the comprehensive budget management module in ERP system of the coal enterprise are given.In the concrete implementation process,has realized the system functions of the basic data maintenance,the budget preparation,the budget adjustment and so on.Through the research and analysis of this paper,the introduction of YC Mining Industry into the comprehensive budget management module,which makes the company's cost budget management more refined,controls the costs and improves the efficiency.