Discussion On The Comprehensive Budget Management In ERP Environment

With the gradual advance of industrial enterprise reform,air conditioning manufacturing industry has become an important industry supporting the development of national economy.AUX company as one of the domestic large air conditioning enterprise,because of the large scale,regional layout is complete,the company produces significant cost advantage,powerful production cost advantages to give companies more flexible sales strategy,sales network first,open room for growth overseas business expansion,the company in the industry competition advantage is obvious.However,under the pressure of slowing economic growth and severe overcapacity,the company's operating efficiency is facing severe pressure.In order to further reduce cost and increase efficiency,intelligent manufacturing has become the future development trend of air conditioning enterprises,and improving overall budget management is an effective way to achieve intelligent manufacturing.In this paper,by adopting the combination of theoretical research and case analysis method,this paper expounds the basic theory of comprehensive budget management in ERP environment,studies the AUX company ERP environment comprehensive budget management present situation,analyzes the problems existing in the comprehensive budget management in ERP environment and put forward the corresponding solution measures,by enhancing enterprise comprehensive budget management,to realize intelligent enterprise management,in order to provide references for other manufacturing companies.This paper starts with the theory of comprehensive budget management under ERP environment,and reviews the research status at home and abroad.On this basis,this paper introduces the concepts of ERP management and comprehensive budget management,analyzes the main characteristics of comprehensive budget management in the ERP environment,and expounds the budget objectives,organizational structure,personnel arrangement and related budget processes involved in the comprehensive budget management in the ERP environment.This paper believes that the comprehensive budget management under ERP environment is different from the traditional comprehensive budget management,mainly reflected in its cost control,production and operation processes and other management processes are completed through system automation,with systematic,procedural and comprehensive.However,the traditional budget management just simply controls the cost and blindly pursues themaximization of sales volume.Therefore,the implementation of comprehensive budget management should combine strategic management theory,principal-agent theory,incentive theory,control theory and so on.This paper selects AUX company's comprehensive budget management case for introduction.AUX company is a manufacturing enterprise whose main business is air-conditioning and refrigeration equipment.The company is currently in the stage of transformation and upgrading,and its internal governance structure is not yet sound.In this case,the AUX company the comprehensive budget management in the ERP environment,its budgeting efficiency and accuracy is lower,and the company budget without using strategic goal oriented,budget assessment and lack of the corresponding performance incentives,in the process of budget implementation of the budget adjustments may be arbitrary and budget of each link between each other,a serious shortage of budget control,the current budget module in the ERP system data integration and other office software,issued by slow,lead to the results of budget implementation of the final budget impact analysis of timeliness and accuracy.Because e there are many problems in the process of budget implementation,the application of comprehensive budget management in practice needs to be solved urgently.When analyzing the causes of AUX' overall budget management problems,the author finds that oaks' overall budget management system and ERP system have low integration degree,and the interface and data transmission between the two systems are not optimized.From the perspective of management personnel,the company not only lacks integrated management talents integrating industry and finance,but also has a small number of integrated management talents unevenly distributed in various departments.From the perspective of assessment,the setting of budget assessment indicators is not only disjointed from the ERP system,but also seriously disjointed from the performance appraisal system of employees.At the same time,the company's overall budget preparation process lacks clear authority and procedures,the budget preparation process lacks integrity,the budget implementation process has not been effectively controlled and supervised,the budget adjustment is relatively arbitrary,which deviates from the requirements of the enterprise's strategic management.According to the problems existing in the overall budget management process under the ERP environment of the case AUX company,the feasible countermeasures are put forward.First of all,the corporate level to promote the organic integration of ERP system and budget management system,on this basis,the staff level will need to budgetmanagement thought from the short-term management to strategic management,research and development budget in the ERP system management reports,upgrade budget analysis tools,to implement ERP system self output budget number of executions and synchronous output budget analysis,makes the daily budget management model.Secondly,the company should improve the informatization level of overall budget management and the informatization integration of ERP system,and consolidate the talent incentive and training mechanism on this basis.Thirdly,combined with the current informatization degree of the ERP system,the key indicators of the overall budget management are put forward,so that the calculation results of the budget indicators are generated by the system sharing,which is convenient for users to call up the results immediately.Finally,from the establishment of sound and reliable comprehensive budget management procedures,to the development of internal accounting,budget audit system proposed to build an integrated comprehensive budget management system,to better solve the problems in the process of comprehensive budget management.