Construction And Implement Of RZ Corporation's Overall Budget's System Based On The Value Chain

Since the application of comprehensive budget management in enterprises at home and abroad,play an important role in business management.But with the socio-economic development and the arrival of the era of information economy,enterprise's external and internal organizational structures have undergone great changes,the traditional budget can't meet the requirements of enterprise development.Academics began to explore the value chain that combines advanced management ideas and budget management,opens up new prospects for budget management,but also an important direction of the budget.Professor Yan Dawu first proposed the value chain accounting in our country,for the existing budget management indicated the direction and provide a meaningful reference.This article introduces the idea of value chain management,based on the requirement of market and customer-oriented,with the aim basic value,and optimize core business processes,reduce operating costs and enhance the competitiveness of enterprises.This artical selects RZ company as research object,the use of literature analysis,summarized and analyzed by combining typical case analysis,after analysis,found the company's current budget management RZ series of problems,such as the lack of a clear strategic objectives,ignore the effect of the value chain,rating system is not perfect,and so on.Seriously affecting budget management role to play.Therefore,under the guidance of the theory of value chain and budget management,and summarizing previous research results based on the value chain perspective,by analyzing the RZ value chain of internal and external value of value chains,enterprise activities and assignments,integration of enterprise resources,building a new system of budget management.Through this study,one the one hand,the deficiencies exists in budget management can be improved,so that theory can be verified in practice,lessons learned,and further enrich the theory;on the other hand,they can provide experience to manage other enterprises in the value chain of budget...