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Design And Research The Value Based Budget Management Of Grid Enterprises

Posted on:2017-05-09Degree:MasterType:Thesis
Country:ChinaCandidate:C F ChenFull Text:PDF
GTID:2279330488485195Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, SASAC begins more and more prompter value management thought in state-owned asset management. Compared to the previous pay more attention to the transformation of the development mode ofthe state-owned enterprise value guiding. The enterprise value maximization has become the enterprise long-term development goals. Enterprise value Management is to create the sustainable growth of EVA as the goal. In the enterprise daily management activities, following the principle of improving EVA as the starting point. And it is a kind of management ideas and management methods to full implementation in the daily operation.This paper firstly clear up long-term value goals require companies to consider both current value creation, and pay more attention to the long-term development in the future. According to the motivation to promote the growth of enterprise value. Considering the different EVA value driving factors may influence during the different value goal. The value drivers are further divided into three categories, respectively affects only the current EVA, both affect the current EVA and affect the future EVA, only affect future during EVA to provide the research way for value based budget management. Next, analyse the existing budget management of Grid enterprises, and based on the long-term value goal, to design the content of value based budget management. Contrastive analysis to find out the differences between them. Maximize the long-term value for general objective to coordinate the relationship between the current goal and long-term goal. On the basis of the existing budget management system, toBased on the Grid enterprises as the research object and the value management thought, starting from the value target to choose EVA discount model to represent the long-term value goal of enterprise value connotation. Build system for the value based budget management in order to promote the management level and improve business performance for Grid enterprises.
Keywords/Search Tags:enterprise value, value management, EVA, long-term value target, value based budget management
PDF Full Text Request
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