The Comprehensive Budget Management Research In S Enterprise Under Evaluation Of Economic Value Added

Comprehensive budget management is in the core of the internal control system,and is used widely in modern enterprise management.The target of traditional comprehensive budget management usually with short-term volatility and blindness,because the goal of the traditional comprehensive budget model established aiming to traditional indicators and other profit-oriented,comprehensive budget management advantages have not been fully exploited.Target budget management should not be restricted to maximize profits,but should focus on long-term maximization of corporate value.To compensate for the deficiencies of traditional comprehensive,budget scholars began to put EVA into budget management mode,EVA value as a management tool,not only reflected in the performance evaluation,but more should be reflected in all aspects of production management,investment management,how to establish a system based on EVA comprehensive budget management system is an important research topic.The article combines EVA with the overall budget management theory,in the case of S company,aiming to improve the company's competitiveness and S value creation,it is desirable to accumulate experience for the Improvement of comprehensive budget management,and promote the deep reform in enterprise comprehensive budget management mode.Firstly,the article summarizes the theory of overall budget management and the EVA theory at home and abroad,as well as the theory of EVA introduced into budget management.Secondly,the article analysis the improve of overall budget management with EVA from the ability to create value,the agency relationship,and the adaptability with changes in the environment.In the case of S company,it was implemented with traditional budget management,budgeting goals are not concerned about the ability to create business value,and the budget organization division of labor is not clear,relaxation of budgetary control of the company is serious.To solve these problems,we should put the EVA concept into budget management to clear EVA responsibility centers,and then set up the target of EVA.the budgeting preparation is guided by the target value of EVA,budget control and adjustment should put achieving the target EVA as the center objectives,the budget evaluation system added EVA index.The establishment of a comprehensive budget management system and related safeguards based on the EVA is to continually refine and improve the S company comprehensive budget management mode.