Research On The Improvement On Comprehensive Budget Management Of G Corporation Based On Value Chain

With the continuous development of high-tech and the emergence of new formats,the living environment of traditional manufacturing enterprises is not as good as before.Based on this environment,comprehensive budget management has once again received the attention of many traditional manufacturing companies.Although the traditional comprehensive budget management theory is very mature,there are many defects and drawbacks in the process of enterprise practice.The traditional comprehensive budget management can no longer meet the requirements of enterprise development.Faced with the market environment and the competitive pressure of enterprises in the industry,the academic community has expanded the traditional budget management theory and combined the value chain theory with value activities as the research focus with the corporate budget.G Company is an aluminum processing and manufacturing enterprise.Currently,it still implements traditional comprehensive budget management.There are many problems and it is impossible to meet the budget requirements.Faced with the market environment and the competitive pressure of enterprises in the industry,adopting a comprehensive budget management model based on the value chain not only helps the company to seek value-added points in the companys value chain,but also can well grasp the internal operation process of the company and pursue the enterprise.This paper uses value chain analysis to re-examine G companys comprehensive budget management.Optimized the companys budget management,including budget management organization settings,value chain analysis,budget preparation,implementation,feedback and evaluation.At the same time,it puts forward targeted policy recommendations for the companys specific implementation based on value chain comprehensive budget management.