| As a key tool for enterprise internal control,comprehensive budget management can integrate the logistics and information flow of the enterprise,then reasonably establish strategic objectives,effectively supervise daily business activities,and achieve good business risk dispersion purposes.Because comprehensive budget management can meet the requirements of effective resource allocation,it has become an indispensable management mode for modern enterprise management.With the continuous development of society,the concept of comprehensive budget management is also constantly changing,and the focus of enterprise budget management has also shifted from the initial expansion of value scale to the direction of business activities.Especially after entering the stage of market economy development,with the deepening of reform,commercial banks,as micro players in market competition,have begun to bear relatively large competitive pressure.Through continuous improvement of innovative service capabilities,we can have a complete management system.In the corresponding process,traditional budget management theories cannot meet the development needs of banks,and enterprises must ensure that the budget management system meets the requirements of soundness when conducting internal management activities.These are also new challenges faced by enterprise managers.In this context,Agricultural Bank of China(ABC),as an important component of the financial market,lacks effective recognition of the importance of internal value-added business activities while meeting traditional budget management requirements,which has a significant adverse impact on resource allocation effectiveness and ultimately fails to achieve the development goal of maximizing revenue.Adding value chain theory to the comprehensive budget management system can not only break its own limitations,but also meet the requirements of accurate resource allocation.These are effective methods to improve the comprehensive competitive level of enterprises.During the research phase of this topic,the Agricultural Bank of China Tianshui Branch was taken as the research object,and in-depth discussions were conducted on comprehensive budget management based on the path of problem posing,analysis,and resolution.After understanding the actual problems existing in the comprehensive budget management phase,theoretical research activities on enterprise value chain were carried out,specifically elaborating the entire process management of the construction,preparation,implementation,control,evaluation,and analysis of the comprehensive budget management system of the Agricultural Bank of China Tianshui Branch,At the same time,it also enables banks to effectively solve practical problems existing in the implementation stage of budget management work,and fully demonstrate the role of budget management functions and advantages.This way,budget management can better guide and control the implementation of business management work,reflect the value of incentive effectiveness,and effectively mobilize employees’ work enthusiasm on the basis of maintaining good development autonomy,The ultimate goal is to enable enterprises to maintain a healthy and stable development state for a long time. |