The Building Of Overall Budget Management System Of Enterprise Group On Value Chain Analysis

The advent of the 21st century, erterprises are facing changes in the environment which has shaken the foundation and prerequisite of the traditional comprehensive budget in integrating corporate resource and concerning the creation of value have become mutual issues of the theory and practice. How to allocate the limited resources in value-added activities and realize the goal to maximize enterprise value has become the theoretical and practical issues of common concern. This article is for the requirements of the national defense industry in the new era of business transformation. The author of the paper take the fourth academy of CACS as the example, combined with space group's weaknesses over the past few years in the process of fully budget management, try to use Porter's value chain analysis of enterprise groups to carry out a comprehensive budget management system ,analysis the enterprise value chain and activities, find the value-added information, opportunities and methods in value chain system, determine the focus of budget management and achieve the integration of enterprise resource and the integration of corporate value creation through optimizing the management processes and workflow. The main contribution to the conclusions in this paper is in the following areas: First of all, in this paper ,the author recalled the classical literature,envaluation of existingresearch and the existing results, then the author made the comprehensive framework for budget management basing on the value chain. And then, the author through the introduction of value chain analysis, according to the actual situation of the fourth academy of CASC, rebuilted the overall budget management system and pointed out some conntermeasures and suggestions of the overall budget management in China.