The Research Of Yukon Company Master Budget Based On The Value Chain

Comprehensive Budget management (Master month) has become the important one kind of modern enterprise management mode.However; the understanding of the Master Budget is not accurate which affects its results. This paper attempts to cite the theory of The value chain of Michael E'Porter (as The main hypotheses) to optimize Yukon company comprehensive budget management mode and to provide the theoretical foundation for the comprehensive budget management. Through analyzing the value chain and activities of Yukon,it can find out the weaknesses of the Yukon company comprehensive budget management. And in the process, analysis of suppliers and customers demand will be cited in comprehensive budget management system. The value chain analysis and budget management are two main directions and co-exist. And through the balancing scorecard, in the aspects of the learning and growth, internal operation, customers, finance, competition strategy will be transferred into long-term strategic performance indicators. In the process of budget implementation and control, prepared procurement budget, sales budget and internal value chain of the budget should interactive with the strategy which will realize enterprise plans and construct the master budget system that is suitable for the Yukon company development. That is meaningful for strengthening the overall budget management of Yukon company, improving operation quality, enhancing competitiveness, and exploring building an overall budget management mode with the scientific perspectives.This paper also uses inducing deduction phase to deeply study the Yukon, to find and solve problems. Using surveys research, through interviewing with experts, finds out the situation of the Yukon internal problems. Using process analysis, process management research methods, improves the comprehensive budget management of Yukon Company.The characteristics of the paper as follows:through reviewing the historical process of the budget of birth development and mature, and combing the value chain theory with the application of the comprehensive Budget management, the paper concludes a series of successful comprehensive budget management standards, and thus forms a system based on value chain of The comprehensive budget management framework concept. Through this framework, the budget management practice can be analyzed and improved with a new perspective.