Study On The Issues Of Comprehensive Budget Management Based On Value Chain Of Shtar Science And Technology Group

As an efficient management system, comprehensive budget management is acclaimed as the engine of enterprise management system ,is becoming more and more important in the mode of enterprise management, many domestic and overseas enterprises all carry out the comprehensive budget management at different levels or different range. In the environment guided by the market, comprehensive budget is the result of comprehensive coordination with other budget t with the goal of profit and based on marketing budge, is an effective means to plan and control enterprise production and business operation activities for the future period. But it has limitations both on theory and practice which can not be overstepped, it also has some hidden negative effects on enterprise management, sometimes even endanger the normal operation of enterprises. Mainly to be reflected in three aspects, goal deviation, guidance deviation and efficiency deviation.After China's accession to the WTO, there is enormous impact on refining enterprise. in market competition environment, cost became the decisive factor which decides the fate of enterprise, low cost became the important development strategic of refining enterprise. To realize and carry out the strategic goals, Shtar Science and Technology Group takes the budget management as main clue, strengthens cost management Constantly, explores new cost budget and control mode actively from two aspects of theory and practice, controls benefit goal through budget, arrange production and operating activities roundly, And by establishing flexible budget control system, makes sure that the enterprise budget does play a control role in Production management. Comprehensive budget management has made some achievements in the oilfield enterprises , but also has a lot of deficiencies. This article establishes a new comprehensive budget management based on the theory of value chain, supplements and completes the deficiency of management mode.This article based on the theory of value chain adopts the method combining theory with practice, through the practical experience of Shtar Science and Technology Group , combining refining enterprise production characteristics and budget management theory, integrates the comprehensive budgeting theory based on the value chain organically with Shtar Science and Technology Group. So this article structures and implements comprehensive budget management system based on the value chain, and puts forward the corresponding measures.