The Comprehensive Budget Management Research In JR Enterprise Under Evaluation Of Economic Value Added

As the most commonly used means of modern enterprise management,comprehensive budget management integrates supervision,control and examination into one,and gradually becomes the core of enterprise management and internal control.With the development of market economy,the maximization of enterprise value has gradually replaced the profit maximization as the goal of enterprise production and operation activities.At this time,the comprehensive budget model oriented by traditional financial indicators such as profit has already shown its short-term goal and lack of strategies.Weaknesses can no longer meet the needs of the rapid development of modern enterprises.Scholars have also begun to try to integrate EVA to measure the value creation of enterprises into comprehensive budget management.Compared with the traditional budget indicators,EVA can better reflect the creation of value,pay attention to the efficiency of the use of capital costs,and more realistically reflect the profitability and economic efficiency of enterprises.Based on the analysis of the theory of comprehensive budget management and EVA theory,this paper starts with the mechanism analysis of EVA to improve the traditional comprehensive budget management mode,and proposes the necessity of constructing a comprehensive budget management system based on EVA.This paper takes the typical small and medium-sized enterprise JR company as an example.Through the analysis of the current situation of JR company's comprehensive budget management,the fuzzy comprehensive evaluation method is used to evaluate the status quo,analyze the problems of the company in the overall budget management,and pay attention to such issues as budget targets.The value creation link and budget preparation method are in the form,there are problems such as budget slack,insufficient consideration of capital cost,poor budget execution control,and unqualified evaluation.The EVA concept is introduced into the comprehensive budget management of JR company,and the path of EVA is improved.Out of the main performance indicators,build a new budget system,define the responsibility center,set the EVA target value and EVA-oriented budget preparation,control and analysis and assessment,link the budget assessment with the EVA indicator,and establish relevant safeguard measures,constantly Make up for the weaknesses of the traditional budget management system and improve the comprehensive budget management model of JR.