Research On Comprehensive Budget Management Of Y Home Appliance Company Based On Value Chain

The comprehensive budget management has been widely used in enterprise,its contribution to the enterprise development can not be replaced.However,with the market competition becoming more and more fierce,the traditional budget management has been unable to meet the pursuit of profit maximization.Therefore let the value chain theory integrate into the comprehensive budget management theory which from the horizontal value chain,vertical value chain and internal value chain at the budget target,budgeting principle and compiling contents of each link with the value chain,then add the ERP information system into the system,optimize the business process,ultimately realize the value of appreciation.In this article,I used Y home appliance in H province as an example.which building comprehensive budget management system based on value chain.First of all,the article study and discuss the domestic and foreign scholars point of view,that I have a basic framework for the construction of the system.Then through the introduction of budget management and value chain concept propose the used correlation theory,that provide a theoretical basis for the writing of the article.After that introduce the Y home appliance company and the budget management status,analysis the problem existing in the budget,at the same time analyze the necessary of implementation of the comprehensive budget management through the Comparative Evaluation.Approach,after that construction and implement the system,including budget preparation,implement and control,evaluation and rewards and punishments and so on.Finally I provide some safeguard measures for the system.Through the research,the traditional pattern of budget can no longer adapt to the development of Y home appliance's need,that the budget management based on value chain is imperative,also hope that can be applied to other industry value chain budget management to provide reference and help.