Research On The Comprehensive Budget Management System Based On The Value Chain Of BD Company

After entering the era of information economy, with the development of China’s economy, Internet companies are also growing rapidly. In the fierce competition of the domestic Internet companies, the international Internet companies are also increasingly fierce competition. In the face of such challenges, China’s Internet industry must establish a scientific management system, in order to reflect the core strengths, has been developed by leaps and bounds. With the development of budget management theory and practice, the drawbacks of the traditional budget management has become more and more important. Academia began to explore the theory of value chain, strategic management, operations management, balanced scorecard and budget management combined with the principle of opening up a new situation in the budget management, greatly enriched the budget management model. The gradual maturity of the theory has laid a good foundation for practice. Practice of budget management in the enterprise management system is aroused manager’s attention, more and more enterprises start under the guidance of the theory of budget management exploring the budget management pattern suitable to the development of enterprises. Due to the enterprise operation goal orientation is gradually from profit maximization to maximize the value, so traditional products for the core budget management pattern is no longer suitable for enterprise development, operation process and as the core, a full range consider relationship between the internal operation of enterprises, the enterprise and the supplier and the customer, the elimination of non value added activity, reconstruction and simplification process to achieve the maximum value of the overall value chain as a fundamental goal based on value chain of the comprehensive budget management in order to meet the long-term development of the enterprise demand.This paper takes the BD company’s comprehensive budget management system as the research target in order to construct the value chain angle. Through the investigation and study of BD company of present conditions of the budget management, proposed BD company budget management still exist what problem, namely the budget organization is not perfect, lack of budget management information system, weakening of the budget assessment and rewards and punishment mechanism, budget control and lack of flexibility, budget not timely, and the most important is ignore the important role of the value chain. The root cause of these problems is that the concept of enterprise management is backward, and the new enterprise management knowledge is not updated in a timely manner. At the same time, the lack of budget management has a complex background of talent. And do not have a good time to do the budget management and corporate strategy fit. With the intensification of market competition, many of the problems of the traditional budget management will become more and more obvious. In this paper, by combining the value chain theory and the theory of the overall budget, the advanced business management thinking into BD company, in view of the current situation of BD company, this paper presents the design of a comprehensive budget based on the value chain of BD company management system.