摘要
企业资源规划管理思想和管理软件为企业搭建了一个透明的企业经营信息平台,为运用预算控制进行经营的企业提供了强有力的数据支撑。在这个平台上,能否将需要的信息准确而完整地归集便是能否实现管理目标的关键。本文根据企业信息集成程度提出了三种实用的现金预算模型,它们产生于完整业务流程出现的可能现金流问题,能够满足我国各类企业准确而完整地制作现金预算的需要,但在管理中必须特别注意关键数据项的采集,以保证预算质量。
Recently, the block of Information in enterprises have been resolved effectively with management software, such as ERP. It is key point of upgrading enterprise management level that how cash flow can be controlled using integrated information from ERP system well, Three applied cash forecast models are discussed in this article according to grade of integrated information in enterprise, and recommended to the enterprises those have been used or intended to be used forecast method for cash management. All of the models are running successfully in ERP-U8 system.
出处
《中国流通经济》
CSSCI
北大核心
2008年第8期56-59,共4页
China Business and Market
作者简介
柯明（1956-），男，福建省龙溪县人，北京物资学院商学院副教授，主要研究方向为信息化应用与系统开发．
