Research Of SC Enterprise Comprehensive Budget Management System Based On EVA

With the development of the global economy,modern companies are looking for effective means of imposing internal management controls.Comprehensive budget management has evolved from the initial planning and coordinating production to the modern management model with the functions of control,evaluations and incentives,and has become an enterprise.Comprehensive budget management has become the core link in the internal control system.Facing the complicated economic environment and market competition,the traditional comprehensive budget management system has been unable to adapt.Under this background,the EVA-oriented comprehensive budget management system can effectively solve many problems faced by enterprises and improve their core competitiveness to achieve corporate strategic goals.The introduction of EVA into China took a relatively long time.In 2010,through the promotion of the SASAC,EVA was proposed as a new way for the enterprise performance evaluation system.How to better integrate EVA into the construction of a comprehensive budget management system is a subject that needs to be studied today.First of all,this paper summarizes the relevant theories of comprehensive budget management theory at home and abroad,EVA theory and the introduction of EVA into the budget management model.Then take SC company as an example to introduce SC Group's profile and business characteristics,and analyze the problems that SC companies have encountered in implementing traditional budget management mode.The traditional budget management system cannot match the strategic development goals of the SC Group,resulting in the failure of the Group's budget to play a catalytic role.And at present,budget management focuses only on financial indicators and is organized by the financial department,which is not conducive to an overall analysis of the development of the group.Execution process management is lax and feedback is lagging behind;evaluation efforts are not strong and EVA indicators are lacking,making the evaluation system unable to function.Therefore,it is necessary to introduce the EVA concept into SC's overall budget management system,optimize the organizational structure and process of SC Group,and use EVA as the starting point for preparation,make overall plans,decompose the indicators to predict,and strengthen management of budget execution and feedback.The EVAindicators will be integrated into the evaluation system to establish a multi-dimensional evaluation model;at the end,safeguard measures will be proposed to make budgetary references for this type of company.