Research On Total Budget Management Of Company Based On The Value Chain

Since the social economy from the industrial economy age to the information economy age transformation has caused the external environment and the intemal organizational structure of enterprises change.This already changed the foundation and the Premise of current budget management,and shaken the core status of the budget in the internal management control system of enterprises;traditional budget management has entered a stage that conflict with the enterprise,extrnal environment and internal organizational structure. This paper thought that,the problem existing in the budget is not budget procedure itself inherently,the basic thought of budget management is still neeessary in the new environment,but must improve compatibly to the environmental variation.Therefore,this paper introduces the thought of value chain management,and we think that,value-chain is a vivid model that can describe the internal and extrnal environments that the enterprises live in at present. The essence of value-chain management is to reduce the enterprise's organization and operation cost and to enhance the enter-prise's ability of market competition through optimizing the core business processes. Based on above two understandings,this paper has launched thorough and systematic researeh on the budgetmanagement pattem.In this thesis,based on the complete analysis of the theories of budget management,value-chain, under the guidance of the value chain theory in concept,the value chain and value function of the enterprise are analyzed and optimized, based on the optimized organization,the systemic design for the whole arrangement is done as its circulation process. In the thesis,starting from the organization,analysis and testing of the budget management,dynamic budget management system which is based on the analysis of thevalue-chain,is constructed.And it can solve several problems in traditional budget management, such as,the absence of the plan as a whole and out of joint with the value function,as well as the lack of the conformity and risk concept;also the dynamic analysis and instant control in the budget management can be worked out.