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论文编号：	5212
作者编号：	2220110267
上传时间：	2013/6/5 12:43:23
中文题目：	ERP环境下A电力设计院全面预算管理研究
英文题目：	Research on Comprehensive Budget Management Under ERP Environment of A Electric Power Design Institute
指导老师：	李姝
中文关键字：	全面预算管理，企业资源规划（ERP），预算管理体系
英文关键字：	Comprehensive budget management, Enterprise Resources Planning （ERP）,Budget management system
中文摘要：	全面预算管理作为一种管理工具，随着市场经济的繁荣发展，它的管理技术使企业经营目标和业务计划得到了有效的承接、协调，同时对企业的各项经营活动进行事前、事中和事后监控管理，对企业整体的可持续发展起到至关重要的作用。作为企业管理的重要组成部分，全面预算管理已在我国企业得到了广泛应用。但是，由于缺乏全面预算管理的实践经验，传统全面预算管理存在着预算编制繁琐、预算控制乏力、预算分析滞后以及预算考核流于形式等诸多问题。为了弥补传统全面预算管理存在的缺陷，建立基于ERP环境的全面预算管理体系势在必行。本文通过对全面预算管理和ERP理论较为全面和准确的阐述，对企业全面预算管理在ERP环境下的实现方式进行了综合分析，以A电力设计院为背景设计并构建了ERP环境下的全面预算管理体系。本文首先根据近年来国内外对全面预算的相关研究，探讨了全面预算管理理论所存在的主要问题，分析了传统依托于Excel的预算管理手段显现出的问题和弊端。其次，通过对比ERP与传统预算手段对企业全面预算管理产生的影响，显示出ERP在企业全面预算管理的中的优势，揭示了全面预算管理与ERP有机融合的必要性，同时结合A电力设计院全面预算管理现状提出构建ERP环境下的全面预算管理体系思路。最后，本文在对构建A电力设计院ERP环境下全面预算管理体系的需求分析的基础上，设计了一套适合于A电力设计院的ERP环境下全面预算管理体系，进而为提高A电力设计院全面预算管理水平提供有益帮助。
英文摘要：	The comprehensive budget management is one kind of management tools. With the prosperous development of market economy, enterprise goals and enterprise plans can be undertaken and coordinated effectively. At the same time, enterprise management can be monitored beforehand nowadays and afterward. Therefore, it is significant to support to the order and sustainable development of enterprise. As an important part of enterprise management, the comprehensive budget management has been widely used in the enterprises of our country. However, due to the lack of the practice experience of comprehensive budget management, the traditional comprehensive budget management exists a series of problems, such as the cumbersome budget, invalid budget control, overdue budget analysis and a mere formality of the budget assessment. In order to make up for the defects of the traditional comprehensive budget management, it is a necessary tendency to establish the comprehensive budget management system based on ERP environment. By elaborating the theory of comprehensive budget management and ERP accurately, the implementation of enterprise comprehensive budget management is analyzed compositively .At the same time, a comprehensive budget management system of A Electric Power Design Institute based on ERP system is designed and constructed. Firstly ,researched on the problem of budget management at home and abroad in recent years, the main problems involved in the theory of comprehensive budget management are discussed in this paper, and then this paper analyses the problems and disadvantages of traditional budget management based on the Excel. Secondly, in comparison with the method of traditional budget management, the merits of ERP is produced in the enterprise comprehensive budget management. Meanwhile, this paper points out the necessity of convergence between ERP and comprehensive budget management and proposed to the idea of constructing the comprehensive budget management system under ERP environment combined with the budget management status of A Electric Power Design Institute. Finally, based on the foundation of requirement analysis of the overall budget management system in A Electric Power Design under ERP environment, this article designs the comprehensive budget management system which suits the A Electric Power Design Institute under ERP environment, so as to improve the level of comprehensive budget management and to provide the beneficial help in A Electric Power Design Institute.
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