| Comprehensive budget management is one of the main ways for modern enterprises to implement internal control,which can promote the smooth realization of enterprise strategic objectives.This paper collects and sorts out the related literature of comprehensive budget management and budget management,and selects HL company as the research object to carry out specific research on the operating characteristics of the company,and defines the basic requirements of the company for comprehensive budget management,and investigates the situation and existing shortcomings of the company’s comprehensive budget management on the spot,in order to improve the overall budget management of the company,EVA theory is introduced to optimize the overall budget management of the company,and the application of EVA theory in the company is studied.In this paper,the EVA theory is introduced into the comprehensive budget management,and the comprehensive budget management system based on the EVA is established.The basic goal is to improve the ability of creating value,to promote the efficiency and level of the comprehensive budget management,and to make the enterprise create value to further improve its ability and lay a solid foundation for achieving its strategic development goals.This paper holds that in the operation process of the comprehensive budget management system based on EVA,it is necessary to fully consider the external environment,internal situation,business situation,strategic development goals,etc.Of the enterprise,and actively optimize the capital budget and strengthen its predictability and scientificity in combination with the ability of the enterprise.At the same time,in the process of building a comprehensive budget management system on the basis of EVA,the subject of responsibility must be clear,a scientific assessment index system should be built,and the reward and punishment mechanism should be improved,so that the subject of responsibility of capital budget can be clear,and the division of responsibility can be clear.According to the operation characteristics of HL company,this paper introduces EVA theory to explore a fund management system which is more in line with its operation characteristics,which guarantees the safety of HL company’s fund chain,improves the value creation ability of HL company,improves the quality of enterprise development,and provides a guarantee for the sustainable and healthy development of HL company. |
