Research Of A Company On Full Budget Management Based On The Value Chai

In the face of increasingly fierce market competition and the pressure of internal and external development,more and more enterprises in China have begun to implement comprehensive budget management and have achieved certain results.However,due to the limitations of traditional comprehensive budget management,there are still many problems in the implementation process of the enterprise,such as neglecting the role of the enterprise value chain,lacking the guidance of strategic goals,and pursuing only local maximum value and short-term operating results.As a result,traditional comprehensive budget management cannot help enterprises to effectively control costs and allocate enterprise resources reasonably,nor can they achieve the goal of maximizing enterprise value.Therefore,this article introduces the idea of value chain,selects company A's comprehensive budget management as the research object,and adopts literature research method and case analysis method for research.First,sort out the theoretical knowledge and related literature of value chain and comprehensive budget management,and deepen the understanding of value budget comprehensive budget management.Second,analyze the current status and problems of company A's comprehensive budget management,and analyze its comprehensive value chain construction Necessity and feasibility of budget management;Thirdly,through the study of company A's existing value chain,a comprehensive value chain budget management system is constructed,and the enterprise value chain is divided into external value chains and internal value chains.Companies,downstream distributors,e-commerce platforms,customers,peers,etc.,the internal value chain introduces the concept of activity-based costing,which divides the company's internal production and operation activities into activities,and uses this as a basis to analyze the activity cost drivers.It carries out budget preparation,budget execution,budget control and budget assessment,and distinguishes between value-added operations and non-value-added operations.Finally,it puts forward corresponding safeguards to protect the effective implementation of comprehensive budget management of the value chain of enterprise A.This article aims to improve the shortcomings of traditional comprehensive budget management in enterprise applications by building a comprehensive budget management system based on the value chain,and tend to allot limited resources to valuable activities,to achieve effective cost reduction,rational allocation of enterprise resources,and realization of enterprise value.The purpose of maximization is to provide a reference for enterprises in China's Automobile Parts industry to build a comprehensive budget management system.