Research On Comprehensive Budget Management Of HMC Electric Appliance Based On Value Chain

Nowadays,as scholars have been studying and exploring comprehensive budget management for many years,theories related to comprehensive budget management have been greatly developed and improved.In practical application,enterprises in order to better obtain advantages in the competition,is also constantly looking for better management tools,comprehensive budget management has been recognized by all walks of life in this process,as a tool for managing budgets,has been introduced into the company by more and more enterprises,in order to improve the current situation of enterprise management and improve the viability of enterprises.In addition,the implementation of comprehensive budget management enables enterprises to seize the key activity links of enterprises to allocate resources and avoid resources falling on non-critical nodes,make full use of existing resources and tap the development potential of enterprises.With the continuous application of comprehensive budget management in practice,its drawbacks are gradually concerned.More and more scholars and enterprises begin to look for effective methods to improve the overall budget management so that it can better serve the enterprise management.With the development of economy and the rapid change of technology,the form of market competition is increasingly severe,home appliance retail chain enterprises are no exception.At present,the business model of home appliance retail chain enterprises is basically no difference,because the industry itself is focused on retail,so it is difficult to form their own core competitiveness.The competition in the industry is still based on "price war" to stimulate consumption,and then the focus is on customers' shopping service attitude,after-sales service and other aspects.At the same time,home appliance retail chain industry is quite special,the products sold are significantly affected by the season,such as air conditioning sales will increase significantly in summer.In addition,some electrical appliances product volume is bigger,transportation cost is higher,electrical appliances product service life is longer,general update slower,and with the development of technology,intelligent product update cycle is shorter,consumer demand is shifting,etc.,Plus part of the strength of large enterprises have the ability to establish their own sales channels and provide after-sales support,market space is further compressed,home appliance retail industry is in a more serious form.In order to realize the strategic goal of the enterprise,the focus of the household appliance retail chain industry at present is how to strengthen the overall budget management of the enterprise itself.This paper takes HMC electric appliance as an example and adopts literature research method,case analysis method and comparative analysis method.In terms of related concepts and basic theories,I read a large number of relevant domestic and foreign literatures,through sorting out and analyzing the work content of the researcher to lay a theoretical foundation for the following paper.Secondly,this paper introduces the current situation of comprehensive budget management of HMC electric appliance,case analysis method is adopted to analyze the current situation,existing problems and causes of comprehensive budget management of HMC electric appliance.Finally,the paper uses the comparative analysis method to analyze the necessity of HMC electric appliance to implement the comprehensive budget management based on the value chain and its advantages over the existing budget management.The main content of this article is to analyze the current situation,existing problems and reasons of the comprehensive budget management of HMC electric appliance.Secondly,the value chain theory is combined with the comprehensive budget management theory,explaining the necessity of implementing comprehensive budget management based on value chain,and then from the horizontal value chain,vertical value chain and the internal value chain of HMC electric appliance to conduct a comprehensive analysis,on the basis of this,this paper constructs the comprehensive budget management of HMC electric appliance from the angle of value chain,set budget goals,principles and methods,set up the budget organization system,and establish the budget assessment and budget evaluation mechanism,in order to realize the maximization of enterprise value and provide a new direction for the development of comprehensive budget management,it is necessary to conduct the management and control each link of the enterprise's operation and put forward the corresponding measures to ensure its smooth implementation.