【摘要】：全面預算管理作為一種先進的管理手段，已在企業中廣泛應用。全面預算管理是一種標準化戰略目標管理體系，將企業的業務流、資金流、信息流、人力資源流優化整合，從而實現企業的整體經營目標。全面預算管理的實施，有助于企業的資金管理、績效管理、成本管理、內部控制。但是傳統的預算管理缺乏有效信息系統的支持，其弊端逐漸顯現出來。主要表現在預算編制缺乏及時性、準確性，預算控制和調整的實時性、靈活性較差，預算分析和考評不能及時進行。 隨著信息技術的發展，管理信息系統應運而生。其中ERP系統在當今企業中運用較為廣泛。企業資源計劃（ERP）是建立在現代信息技術、網絡技術、電子商務技術的基礎上，以系統化、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代企業管理軟件。ERP系統和全面預算管理有著相同的資源觀和理論基礎，這就為兩者的融合打下了基礎。ERP系統具有強大的數據庫功能、集成功能、計劃功能和控制功能。這些功能可以為企業預算管理提供強大的技術支持，提高預算管理的效率和準確性。由此，企業預算管理信息化在預算管理改革中變得越發重要。 本文以A公司ERP環境下全面預算管理應用為案例，以戰略管理、目標管理、全面預算流程管理、系統論等理論作為理論基礎和分析工具，以A公司的ERP系統的信息技術作為技術支撐。分析A公司在ERP環境下全面預算管理的應用。分析其在ERP環境下實施全面預算管理取得的成功，并發現其在實施全面預算管理過程中尚存的弊端，，提出相應的改進措施，從而有助于A公司更好地實施全面預算管理。同時，希望通過本文的研究，為正在或者已經在ERP環境下實施全面預算管理的企業提供一個參考，有助于他們在實踐過程中結合自身情況提升全面預算管理水平。
[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.
【學位授予單位】：蘭州商學院
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275;F270.7

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