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论文编号：	5768
作者编号：	2220110364
上传时间：	2013/12/4 13:54:21
中文题目：	DL烟草公司ERP环境下的全面预算管理研究
英文题目：	Research on comprehensive budget management of DL tobacco companies under the environment of ERP
指导老师：	张晓农
中文关键字：	Enterprise Resource Planning，全面预算管理系统，控制
英文关键字：	Enterprise Resource Planning, Comprehensive budget management, control
中文摘要：	2004年烟草行业开始引入先进的企业管理思想方法——全面预算管理，为了使全面预算管理在行业管理上充分发挥作用，各省、州烟草公司纷纷尝试引进了一些先进的理念和手段，全面预算管理基本框架基本搭建完成，但是在实际应用中全面预算管理也存在很多缺陷。原有的全面预算管理缺乏IT技术环境的支撑，首先，使用EXCEL等工具进行预算编制耗时耗力，预算计划尚未完成日常业务已经开始发生，无法真正做到事前计划；其次，原有的预算方式信息反馈不及时，无法对预算执行进行实时控制；第三，原有的预算方式下预算调整受到人为等因素影响，调整控制力不足；第四，分析方法单一滞后，不利于给管理层提供准确、系统化的预算分析结果。全面预算管理是Enterprise Resource Planning（企业资源计划，简称ERP）系统的重要组成部分，ERP系统为全面预算管理提供所需要的数据，ERP系统将企业的各个子系统连接在一起，全面预算管理子系统可以根据其他子系统的变化随时更新预算的编制，同时预算的变化又反过来影响各业务子系统的执行，从而构成了一个闭环的管理系统，以达到信息集成、反馈及时、提高效率。本文以DL烟草公司为例，剖析原有的全面预算管理中存在的问题，通过对问题的分析研究提出将ERP系统同全面预算管理结合起来，希望通过对DL烟草公司ERP环境下的全面预算管理模块的功能研究和设计，以实现合理配置企业资源，加强成本费用控制，提高企业的管理监督水平。首先通过信息化能够对数据迅速地处理和传递，从而达到快速准确编制和调整预算的目的，减少工作强度提高效率；同时信息的集成和系统的功能设置，方便监管部门提取数据，在业务发生时实现实时控制与多角度的动态实时分析和考评。
英文摘要：	The comprehensive budget management has been introduced by tobacco industry as the advanced enterprise management method in 2004, in order to make the comprehensive budget management give full play to the role of various provinces in business management, every state tobacco companies have tried to introduce some advanced ideas and methods, the basic framework of comprehensive budget management has completed basically, but in the practical application of comprehensive budget management also exist many defects. The traditional comprehensive budget management lacks the support of information technology. First of all, using tools such as EXCEL in budgeting is time-consuming, budget plans are not yet finished daily and business has already started to happen, pre-incident plan can't be taken. Secondly, the traditional method of budget information feedback is not the real-time control in the budget implementation. Thirdly, the traditional budget method under budget adjustments is affected by man-made factors, and is lacking adjusting control. Fourth, the analysis method is single and not conducive to make budget manager accurate and analysis systematic. Comprehensive budget management is an important part of ERP system, ERP system provides the required data for the comprehensive budget management, ERP system makes each subsystem of company get together, the budget establishment of the enterprise comprehensive budget management can update according to the changes of each subsystems, the changes of the budget at the same time, in return, affects the execution of each business subsystem, as to form a closed loop management system, to achieve the information integration, feedback in time, improve efficiency. Based on DL tobacco company as an example, this paper analyzes the problems existing in the traditional comprehensive budget management, through the analysis of the problems to study and put forward the ERP system combined with the comprehensive budget management, by the reseatching and designning of the DL tobacco company’s ERP environment comprehensive budget management module functions, realize the rational allocation of corporate resources, strengthen cost control, improve the level of enterprise management oversight. First the data processing and transmission can be more fast by informatization, as to achieve the aim of fast accurate preparation and budget adjustment, reduce the working strength and improve efficiency. At the same time, information integration and the function of the system settings, make the data acquisition convenient, when the business occurs, realizes the real-time control and multi-angle dynamic real-time analysis and evaluation.
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