Research On Optimization Of Comprehensive Budget Management Based On Value Chain In Y Manufacturing Enterprises

In the pattern of economic globalization,Chinese enterprises are facing increasingly fierce domestic and foreign markets.Comprehensive budget management as an important part of the management accounting system can enable enterprises to achieve the scale,cost,price,quality of the market competitive advantage and economic benefits,to create business value and enhance the core competitiveness of enterprises.It integrates the logistics and information flow,and benefits the strategic objectives of the enterprise planning,control of daily activities,business risk dispersion and optimize the allocation of resources.With the development of budget management,the shortcomings of the traditional budget management gradually emerged.In order to solve the problems brought by the traditional budget management,the academic circles integrate the theory of budget management with the theory of value chain,strategic management theory and job management theory,and it had great progress.Based on the value chain of the comprehensive budget management system can better adapt to the goal of maximizing business value.It regards the process and operation as the core,and it all-round considerate the internal operations,the relationship of the suppliers and customers,through the elimination of non-value-added operations,Refactoring and streamlining operational processes to ensure the long-term development needs of enterprises.This paper choose the Y enterprise as the research object,it using literature research,questionnaire survey and other methods,through the analysis we found that the current budget management of enterprises had a series of problems,it seriously affected the role of budget management play,so we build based on the value chain Budget management optimization solution to solve and improve the enterprise budget management.This paper first elaborates the theory of the comprehensive budget management system based on the value chain,and points out the effect and significance of the value chain and the comprehensive budget.And then through the establishment of the budget management organization,the preparation of content,the preparation process and the budget control,adjustment,evaluation of these aspects of the Y enterprise's current budget management system analysis,through the questionnaire survey of this form and related financial dataresearch,in-depth Dig out the existing problems of the current budget management of enterprises and the main reasons.The paper puts forward the improvement of the comprehensive budget management system based on the value chain,and analyzes and optimizes the external value chain and internal value chain of Y enterprise effectively,and constructs the comprehensive value management system based on the value chain.Budget management system,from the strategic basis of the strategy to determine the budget,budget preparation,budget execution and control and budget evaluation and other aspects of the specific elaboration;Finally,the enterprise for the Y enterprise based on the value chain of the overall budget system is expected to effect,Lack of expectations and corresponding solutions.This paper hopes to carry on the thorough research to the value chain and the comprehensive budget management system,make a more systematic discussion,analyze and establish a comprehensive budget management system based on the value chain,solve the practical problems encountered by Y enterprises in the budget management process,And the promotion of enterprise's comprehensive budget management system has been promoted and inspired.