Study On The Drawing Up Comprehensive Budget Based On EVA

Since global information economy era, economy is developing on an unprecedented speed, and the competition in market is growing fiercer. Enterprise has to continuously readjust to adapt to the change of internal and external environment, and the transformation of internal structure. Comprehensive budget management is an essential tool and safeguard of enterprise management and operation. Economic Value Added (EVA) includes all the capital and cost of enterprises, which focuses on creating long-term value, evaluating the actual value of an enterprise objectively and accurately, and creating more enterprise value.Firstly, this thesis elaborated on the economic value added and comprehensive budget management on the basis of theory, and made an analysis on them with relevant theories of budget management, so as to prove the practical usefulness of EVA in comprehensive budget management.Secondly, this thesis refers to the real-life cases of B vehicle manufacturer, which adopts traditional comprehensive budget establishment method, and is with deficiencies in organizational structure, compilation method and compilation content system. Aiming at these problems, by calculating the economic value of 2011 -2012, B company in 2013 company in the comprehensive budget management system in EVA mode. It can improve the deficiencies of the traditional budgeting system of B company, and proposed suggestions for improving comprehensive budget management through EVA.Thirdly, this thesis puts suggestions on this mode to make it running security as follow:to ensure each budgeting level independent and interrelated, to clear EVA responsibility center, make adaptation of EVA incentive system and establish a suitable enterprise culture.This thesis is innovative in terms of proposing suggestions for the methods to improve comprehensive budget and for improving comprehensive budgeting process, and of combining the real-life cases of a vehicle manufacturer, so that a comprehensive budget process be improved. At the same time this process is becoming more scientific and feasible. This thesis might be inadequate in the construction and implementation process of comprehensive budget planning system, which is to be improved in practice. To achieve the business objective of long-term development in the competition market...