A Research On The Comprehensive Budget Management Mode Based On EVA With The Flexible Strategy

Comprehensive budget management is playing much more important role in the modern management, which can improve enterprise core competitiveness and optimize the allocation of resources when as a important method of internal control; it also can make the enterprise strategic target to the ground and help enterprise to achieve the requirements of long-term development when as a effective tool for strategic goals to specific. For these reasons, since comprehensive budget comprehensive has been produced, it has received widespread attention and application.Economic globalization brings opportunities to the development of enterprises and a huge challenge for the enterprise strategic management and internal management at the same time.In the dynamic and changeable economic environment, because of lacking of attention to the environment changes the traditional strategic management cannot effectively guide the comprehensive budget management which led it showing the rigidity. The change of external environment has a big influence that when companies choose to use the traditional budget management modes at the same time and because of its influence when company making budget targets those are lacking of strategic orientation and value creativity and cannot combine rigid financial indicators with non-financial indicators organic and flexibility together and can't meet the needs of enterprise strategic development, disconnecting with the enterprise strategy and affecting the sustainable development of the enterpriseIn order to study and promote the comprehensive budget management, we use the comprehensive budget management as the study object in this paper. Through researching of the comprehensive relevant theories and investigating the current situation in China, we found the problems which are existing in the comprehensive budget management.To solving the problems, we introduce the flexible strategy and EVA theory into the comprehensive budget management system, then build the comprehensive budget management mode based on EVA which is guided of the flexible strategy. This paper mainly expounds how to specific operation the improved budget management mode of each link and using marginal utility theory which is in the economics to analysis the effectiveness of the improved model. At last, by applying the model in Z Company to verify that model is effectively.