The Research On Comprehensive Budget Of The Power Generation Business Based On EVA

With the maturity and enlargement of modern enterprise scale,budget management, which acts as a management system to promote the development of enterprise,has already got extensive attention of the theory and industry department because of its capability in the standardization of enterprise behaviors and the strengthening of enterprise interior control. Through studying of the thesis of EVA and comprehensive budget management,find combinations of comprehensive budget management and EVA,then design a comprehensive budget management system based on EVA as a starting point for the power generation business.The mode of budget,EVA is the starting point of the budget and the aim of budget implementation,control,budget analysis and evaluation is EVA,that is,from the EVA back to the beginning of EVA,so this mode set the direct links between comprehensive budget management and enterprise value.This is very important in enhancing electric power enterprise competitiveness and enterprise value.