Research On Optimization Of Comprehensive Budget Management Of D Mechanical And Electrical Company Based On Value Chain

The comprehensive budget management has achieved certain achievements in the continuous development since it has applied in both domestic and foreign enterprises.It has played an irreplaceable role in the long-term and steady operation of enterprises.However,the environment that enterprises encountered has changed a lot along with the continuous development of our economy.The condition of traditional comprehensive budget management has changed in the production and operation of enterprises.And its core position in the control system of enterprise internal management has been shaken.In the process of actual execution,there are many defects in the system,and the deficiencies are gradually revealed.This leads to the lack of long-term strategic goal guidance.And the role of allocating enterprise resources and achieving value increment is gradually weakened.This thesis adopts various research methods including literature review,case analysis,interview and questionnaire,and selects D mechanical and electrical equipment company as the subjects of study.Based on the field research and survey for D mechanical and electrical equipment company,the existing budget management system of the company is investigated.Through the analysis,this thesis finds that there are some urgent needs for improvements including lack of a clear strategic guidance,unclear budget responsibility center division,the one-sided evaluation method,the ignorance of the value creation ability.In order to solve these problems,this thesis introduces the ideas of the value chain into the study of comprehensive budget management,and uses the theory of value chain management to analyze the horizontal,vertical and internal value chain of the enterprise intuitively.Then,the feasibility of enterprise optimization is mastered;the budget targets are determined;budgeting,budget implementation and control are described specifically.And the assessment indexes are designed from the value chain angle.All this is hoped to optimize the original budget management system in D mechanical and electrical equipment company and a comprehensive budget management system is built based on the value chain.It is necessary to put forward some safeguard measures from three aspects of system construction,personnel and culture management so as to ensure that the company effectively implement the comprehensive budget management system based on value chain.Then the budget management system of theD mechanical and electrical equipment company becomes more perfect,the enterprise management level is also improved generally,the reasonable configuration and use of enterprise resources are achieved.The thesis aims to provide a reference for other enterprises in the same industry and help to improve the level of budget management in practice so as to adapt to the development needs of the times better.