【摘要】：全面預(yù)算管理作為一種先進(jìn)的管理手段，已在企業(yè)中廣泛應(yīng)用。全面預(yù)算管理是一種標(biāo)準(zhǔn)化戰(zhàn)略目標(biāo)管理體系，將企業(yè)的業(yè)務(wù)流、資金流、信息流、人力資源流優(yōu)化整合，從而實(shí)現(xiàn)企業(yè)的整體經(jīng)營目標(biāo)。全面預(yù)算管理的實(shí)施，有助于企業(yè)的資金管理、績效管理、成本管理、內(nèi)部控制。但是傳統(tǒng)的預(yù)算管理缺乏有效信息系統(tǒng)的支持，其弊端逐漸顯現(xiàn)出來。主要表現(xiàn)在預(yù)算編制缺乏及時(shí)性、準(zhǔn)確性，預(yù)算控制和調(diào)整的實(shí)時(shí)性、靈活性較差，預(yù)算分析和考評(píng)不能及時(shí)進(jìn)行。 隨著信息技術(shù)的發(fā)展，管理信息系統(tǒng)應(yīng)運(yùn)而生。其中ERP系統(tǒng)在當(dāng)今企業(yè)中運(yùn)用較為廣泛。企業(yè)資源計(jì)劃（ERP）是建立在現(xiàn)代信息技術(shù)、網(wǎng)絡(luò)技術(shù)、電子商務(wù)技術(shù)的基礎(chǔ)上，以系統(tǒng)化、流程化、集成化的管理思想，將信息流、資金流、物流等信息集成為一體化的現(xiàn)代企業(yè)管理軟件。ERP系統(tǒng)和全面預(yù)算管理有著相同的資源觀和理論基礎(chǔ)，這就為兩者的融合打下了基礎(chǔ)。ERP系統(tǒng)具有強(qiáng)大的數(shù)據(jù)庫功能、集成功能、計(jì)劃功能和控制功能。這些功能可以為企業(yè)預(yù)算管理提供強(qiáng)大的技術(shù)支持，提高預(yù)算管理的效率和準(zhǔn)確性。由此，企業(yè)預(yù)算管理信息化在預(yù)算管理改革中變得越發(fā)重要。 本文以A公司ERP環(huán)境下全面預(yù)算管理應(yīng)用為案例，以戰(zhàn)略管理、目標(biāo)管理、全面預(yù)算流程管理、系統(tǒng)論等理論作為理論基礎(chǔ)和分析工具，以A公司的ERP系統(tǒng)的信息技術(shù)作為技術(shù)支撐。分析A公司在ERP環(huán)境下全面預(yù)算管理的應(yīng)用。分析其在ERP環(huán)境下實(shí)施全面預(yù)算管理取得的成功，并發(fā)現(xiàn)其在實(shí)施全面預(yù)算管理過程中尚存的弊端，，提出相應(yīng)的改進(jìn)措施，從而有助于A公司更好地實(shí)施全面預(yù)算管理。同時(shí)，希望通過本文的研究，為正在或者已經(jīng)在ERP環(huán)境下實(shí)施全面預(yù)算管理的企業(yè)提供一個(gè)參考，有助于他們在實(shí)踐過程中結(jié)合自身情況提升全面預(yù)算管理水平。
[Abstract]:Comprehensive budget management as an advanced management means, has been widely used in enterprises. Comprehensive budget management is a standardized strategic objective management system, which optimizes and integrates the business flow, capital flow, information flow and human resource flow of the enterprise, so as to achieve the overall business objectives of the enterprise. The implementation of overall budget management is helpful to fund management, performance management, cost management and internal control. But the traditional budget management lacks the support of the effective information system, its malpractice gradually appears. It is mainly reflected in the lack of timeliness, accuracy, real time and flexibility of budget control and adjustment, and the lack of timely budget analysis and evaluation. With the development of information technology, management information system emerges as the times require. Among them, ERP system is widely used in today's enterprises. Enterprise Resource Planning (ERP) is based on modern information technology, network technology and electronic commerce technology. The integration of logistics and other information into the integration of modern enterprise management software .ERP system and comprehensive budget management has the same resource view and theoretical foundation, which lays the foundation for the integration of the two systems. ERP system has a powerful database function and integrated function. Planning and control functions. These functions can provide strong technical support for enterprise budget management and improve the efficiency and accuracy of budget management. As a result, the enterprise budget management information has become more and more important in the budget management reform. This paper takes the application of total budget management in the ERP environment of company A as an example, taking the theories of strategic management, objective management, total budget process management and system theory as the theoretical basis and analysis tool. With A company's ERP system information technology as technical support. This paper analyzes the application of A Company in the overall budget management under the ERP environment. This paper analyzes on the success of the overall budget management in the ERP environment, finds out the shortcomings in the implementation of the overall budget management, and puts forward the corresponding improvement measures, which will help company A to implement the overall budget management better. At the same time, I hope that through the research of this paper, we can provide a reference for the enterprises that are or have implemented the overall budget management under the ERP environment, and help them to improve the overall budget management level according to their own situation in the process of practice.
【學(xué)位授予單位】：蘭州商學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F270.7

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