Research On The Overall Budget Management Optimization Of B Company Based On Value Chain Orientation

In recent years,more and more companies at home and abroad began to adopt comprehensive budget management,and achieved some results.However,as companies face the increasingly fierce market competition,the focus of the company's management gradually from a single reduce cost,realize the cost control,complete the production and operation plan to maximize the value of the company,the traditional comprehensive budget is not enough to meet the requirements of enterprise,the disadvantages of traditional comprehensive budget also gradually revealed.As the manufacturing industry is the basic industry of China's economic development,it is the foundation of building the country,the instrument of rejuvenating the country and the foundation of strengthening the country.With the economic development entering the new normal,the development of China's manufacturing industry has also taken a new starting point.But at present,China's economy is under great downward pressure,which has a certain impact on the manufacturing industry,making the development speed of the manufacturing industry tend to be slow.As a manufacturing company,company B is facing fierce external competition and rapid changes in market demand,making cost control particularly important for enterprises.Although B company has established a comprehensive budget management system,it still has some deficiencies in budget management.Unreasonable division of budget agencies;The role of value chain is neglected in the budgeting process.In order to achieve the goal of B company's cost control and better foothold in the competition,this paper has carried out a comprehensive optimization and improvement of B company's budget,introduced the value chain into the comprehensive budget,and carried out a comprehensive budget improvement.This paper firstly sorts out the concepts and related theories of value chain,comprehensive budget and value chain comprehensive budget,and analyzes the feasibility of the combination of value chain and comprehensive budget,compares it with traditional comprehensive budget,and highlights the advantages of comprehensive budget based on value chain.Secondly,combined with practice,taking company B as an example,through the analysis of company B's operating characteristics and current situation of budget management,it illustrates the necessity of comprehensive budget management of company B based on the value chain.Thirdly,based on the division of the value chain of company B,the target of the budget was reformulated,the establishment of the budget management organization was improved,and the specific preparation of the budget was divided into the basic activity activity center and the auxiliary activity center.The operation center of basic activities includes four basic activity centers of sales,production,procurement and after-sales,and the operation center of auxiliary activities includes three auxiliary activities of human resources,technical support and finance.Finally,the value chain-oriented comprehensive budget implementation methods and the corresponding incentive and safeguard measures are described.It shows that the establishment of comprehensive budget management based on value chain orientation can make company B reasonably allocate limited resources,optimize resource allocation,increase enterprise value,and improve enterprise competitiveness.