From the domestic situation, PetroChina and CNOOC in the industry have successfully implemented a comprehensive budget management system, which realizes the whole process of budget preparation, control and analysis, and at the same time, the system connects the budget management at the head office level and the secondary unit level, and has received good management results.
Management status
Since its establishment, China Petrochemical Co., Ltd. has been constantly exploring and improving the measures of comprehensive budget management. According to the relevant measures, China Petrochemical Company starts to prepare the budget for the next year in September every year on the basis of medium and long-term planning, and the headquarters is responsible for formulating the overall budget index system, and the budget indicators will reach all business divisions, sectors and enterprises step by step. Enterprises will prepare their own budgets according to the headquarters indicators, and after repeated docking, they will eventually form the budgets and key indicator data of each enterprise for the next year. Enterprises and headquarters prepare monthly budgets every month, and after implementation, compare and analyze the actual data with the budget data as the basis for performance appraisal. The concept of comprehensive budget management is gradually going deep into enterprises and grass-roots units. Comprehensive budget management plays an increasingly important role in resource allocation, performance target and risk control of China Petrochemical Company.
In recent years, China Petrochemical has vigorously promoted information construction and done a lot of fruitful work in transforming and upgrading the traditional petrochemical industry. As of 20 10, the ERP system of headquarters and subordinate enterprises has been implemented and entered the stage of comprehensive improvement and deepening application; MES system has also been successfully launched in many refining and chemical enterprises; Various information systems, such as basic database and advanced control, which are closely related to production, are widely used in various enterprises, and the three-level information construction framework of enterprise production process, production management and operation management has basically taken shape. The continuous improvement of informatization level provides favorable conditions for the networking and informatization of comprehensive budget management in China Petrochemical Company.
Generally speaking, the overall budget management of China Petrochemical Headquarters and enterprises has been guaranteed by the system, and the daily budget work has reached a certain level. Under the new market economy, how to deal with fierce market competition? What can informatization do for the comprehensive budget work of China Petrochemical Company? It is a realistic problem before us. This paper analyzes and discusses the existing problems as follows:
First of all, the preparation of the budget has not yet been "all staff and the whole process". After the promulgation of the comprehensive budget management method and monthly budget management method of China Petrochemical Company, the contents, responsibilities, time and process of budget preparation of headquarters and enterprises have been standardized, but some business departments still pay insufficient attention to and participate in the budget, and think that budget preparation is only the work of financial departments. If there is a problem with understanding, even the best system will become a mere formality.
Secondly, there is a situation of "re-compilation and light implementation". Due to the lack of real-time and accurate production and operation data to supervise the implementation of the budget, it is impossible to know whether the budget has been effectively implemented in time and to correct the budget in time. Without supervision, the effect of the budget will be discounted.
Thirdly, in the current situation of intensified market competition and complicated relationship between supply and demand of raw materials, the budget also needs to respond to the market in time. The changeable relationship between supply and demand in the market has a great influence on the profitability of products in the refining and chemical industries. The current budget management method can't make accurate analysis and judgment, so it can't provide support for leaders' decision.
Finally, without the support of information system, business personnel in headquarters and enterprises have always used manual operation of EXCEL tables to sort out and summarize a large number of budget statements, which is time-consuming, laborious and error-prone; E-mail is frequently used in data transmission and docking, so the real-time and security can not be guaranteed. This also limits the improvement of the overall budget management level of China Petrochemical Company.
System implementation effect
At present, the comprehensive budget management and production and operation monitoring system (TBM system for short) has been implemented in the refining and chemical sector of China Petrochemical Company, and has been put into operation, which has solved some long-standing problems in budget management of China Petrochemical Headquarters and enterprises. In view of some problems that have been solved, this paper makes the following analysis and research, hoping to attract more attention, and more hoping to continuously improve the understanding level of comprehensive budget management of state-owned enterprises under the current changing market environment.
First of all, the implementation of TBM system enables the headquarters and enterprises of China Petrochemical Company to realize the function of online budget, and the budget process is "horizontal to the edge, vertical to the end, leaving no dead ends", which is the greatest effect of informationization and networking of budget management. The two-tier management mode of headquarters and enterprises has realized the automatic realization of enterprise budget preparation, summary report and headquarters docking. The headquarters fully controls the budget data of subordinate enterprises and effectively controls various costs, which is helpful to solve the long-standing problem that the cost of refining and chemical products cannot be reduced, grasped and controlled.
Secondly, based on the real-time data of ERP system and MES system, the real-time monitoring of enterprise production and operation is realized, and the budget completion is analyzed by using various analysis methods. China Petrochemical's informatization construction is in the forefront of large central enterprises in China. The modules of ERP system, such as financial accounting, management accounting, production planning, sales and distribution, material management and fund control, have been fully implemented, and are widely used in the financial, procurement, production and sales departments of enterprises. MES system takes material balance and energy management as the main line, which improves the refined level of enterprise production management. TBM system adopts standardized data extraction technology to obtain and process all kinds of business data, and carries out comparative analysis of budget completion in the system, as well as trend analysis and comparative analysis, which greatly reduces the workload of manual analysis.
Thirdly, there are many kinds of petrochemical products in China, covering a wide range of fields. The processing technology and equipment of different products are different, which has the characteristics of diversification of raw materials, production plans and production equipment. According to product categories, chemical enterprises can be divided into basic organic matter, synthetic resin, synthetic rubber, synthetic fiber, synthetic fiber raw materials, chemical fertilizer and C 1, special chemicals and public works. The plate analysis function of TBM system collects cost data based on production devices, and makes a summary analysis of costs and profits by plate. The function of plate budget and plate analysis provides the most valuable data for the production and operation of enterprises under the current market conditions, and is a good helper for leaders to make production and operation decisions.
Finally, a perfect budget index system is the basis of establishing an economic responsibility assessment system. Only when the budget is accurate and the analysis is meticulous can the performance appraisal be effective. Therefore, the establishment of a comprehensive budget management and production and operation monitoring system is also the need for enterprises to conduct performance appraisal.
background information
Brief introduction of TBM system
system structure
The comprehensive budget management and production and operation monitoring system of China Petrochemical Company is divided into two levels: business division and enterprise, as shown in figure 1. Data storage also adopts two-tier storage mode, and the database server of the division stores the data of the division; Each enterprise database stores the detailed data of the enterprise, and the basic data in the enterprise database is extracted from the ERP system, MES or other production management systems of the enterprise through the data extraction platform, and data exchange is carried out between the enterprise and the TBM system of the division through the data transmission function.
System function
China Petrochemical's comprehensive budget management and production and operation monitoring system are deployed and implemented at the headquarters level and the enterprise level, which meet the budget management and production and operation management needs of the division level and subordinate enterprises respectively, and provide support for the business decisions of the headquarters and enterprise leaders. Headquarters summarizes the data reported by enterprises to form headquarters budget and monitoring data, and compares and analyzes the production and operation status of each enterprise at the headquarters level.
At the business level, TBM system is divided into five major functions: budget preparation, production and operation monitoring, rapid analysis, dynamic product chain analysis and departmental budget/analysis, as shown in Figure 2. At the same time, TBM system also provides system management function.