The Research On Comperhensive Budget Management Based On Value Chain Of SL Company

As a widely used form of budget management, comprehensive budget managementapplication came out in the United States since1920, bringing huge benefits to Dupont andGM. It quickly develops into standard operating procedures of management mode. Inrecent years, the function of the comprehensive budget management theory and practice isrich.It is no longer a single planning coordination, but a fusion evaluation system ofcomprehensive control. With the expansion of the overall budget application scope, theshortcomings of the traditional comprehensive budget are gradually exposed. So it isurgent to introduce a new idea into comprehensive budget management.At present, foreignscholars just study the problems of comprehensive budget, rarely considering the design ofthe system. While Domestic scholars for the comprehensive budget management stays at atheoretical level, they seldom use the case analysis and empirical research.This paper tries to establish a value chain perspective of comprehensive budgetmanagement mechanism, setting up real-time operation of the business based oninformation system, building up a timely feedback evaluation and reasonable configurationof resources, achieving value-added enterprise value, so as to realize the strategic target ofenterprise long-term development. Putting forward this system, to a certain extent,is topromote the development of information industry in China, making up for the defect oftraditional budget management system. Combined with SL company case analysis is tocause further discussion on the theory and practice.