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随着信息科技的蓬勃发展,现代企业的组织结构与管理模式都发生了巨大变革。面对瞬息万变的信息系统环境与市场环境,企业的管理模式逐渐向系统化、战略化转变,而全面预算管理正是实现这一转变的重要途径和手段。全面预算管理将预算功能提升到分析控制、成本效益的高度,实现预算信息的及时传递与共享,是ERP事先计划、事中控制的集中体现。因此,全面预算管理有必要与ERP进行有机融合,从而生成崭新
With the vigorous development of information technology, great changes have taken place in the organizational structure and management mode of modern enterprises. Faced with the ever-changing information system environment and market environment, the enterprise’s management mode has been gradually transformed into a systematic and strategic transformation. Overall budget management is an important way and means to achieve this transformation. Total budget management will enhance the budget function to the analysis and control, cost-effective height, to achieve the timely transfer and sharing of budget information, is a pre-ERP planning, centralized control of things. Therefore, the overall budget management is necessary and organic integration of ERP, resulting in a new