Research On Overall Budget Management Based On Value Chian

Comprehensive budget management,known as the engine in the management system,has always played an important role in enterprise management.However,with the social economy from the era of industrial economy to the era of information economy,corporate external and internal environment has undergone tremendous changes,which changed the traditional comprehensive budget management operation of the premise and foundation,thus shaking its internal management and control system In the core position.As the traditional comprehensive budget management has over-concerned about the cost reduction rather than the value creation and other issues,so that it in the actual implementation of the process there have been many drawbacks,which easily lead to uncertain development direction,the lack of long-term strategic objectives and other issues.Therefore,this paper introduces the idea of value chain management,with an intuitive chain structure to describe the internal and external operations chain,in order to clarify the enterprise in the value chain position,develop a reasonable business strategy,and the limited resources allocated to the valuable Operating activities,optimize the core business processes,reduce operating costs,enhance market competitiveness.In this paper,A company,for example,in order to adapt to the new market environment faced by enterprises to achieve the company's cost control objectives,the value chain analysis method applied to the company's overall budget management,through the budget management objectives,The construction of the system,the analysis of the value chain,the final budget preparation,and build a value chain based on the implementation of a comprehensive budget management methods and safeguards.Through the complete frame construction of the whole system makes the Acompany's budget system more complete;through the difference with the traditional budget results analysis,obtained based on the value chain of the overall budget management of product costs and corporate profitability calculation and analysis More accurate conclusion.