EVA-oriented D Company Comprehensive Budget Management Research

With the continuous improvement of China's opening to the outside world and the drastic changes in the domestic and international economic environment,large and medium-sized enterprises in China have transformed and upgraded one after another,and constantly explored more suitable management methods for the market and their own.Comprehensive budget management combines planning,supervision,evaluation and other key links of organizational management to manage the advantages,which has been recognized by more and more enterprises.Article 20 of the "Basic Guidelines for Management Accounting" issued by the Ministry of Finance in 2016 clearly pointed out that budget management is one of the main fields of application of management accounting tools,and comprehensive budget management is an important management for enterprises to use for their own budget management.Accounting tools.Scientific and reasonable overall budget management can improve the accuracy and effectiveness of the enterprise's overall budget management mechanism,improve the overall management level of the enterprise and enhance the market competitiveness of the enterprise.In order to solve the problem that the traditional profit-oriented comprehensive budget management has not been able to meet the needs of enterprises in terms of controlling business links and evaluating business performance,many enterprises seek to establish an EVA-oriented comprehensive budget management model.EVA not only focuses on short-term indicators such as profit and cost of the enterprise,but also considers the opportunity cost of capital use,which is more conducive to adapting to the changing economic and market environment,and is very positive for enterprises to improve their ability to create value in long-term development.This article starts with the background of EVA-oriented comprehensive budget management,briefly introduces the basic concepts of EVA and comprehensive budget management,systematically reviews and summarizes the existing development results and related theoretical foundations of the application of EVA in the corporate governance system,and explores the use of EVA's potential to improve the company's budget management situation;Secondly,combined with D company's operations,it analyzes the existing budget management system of D company at the beginning of the establishment of budget goals,budget preparation and implementation of the process,as well as the problems at the end of the assessment period The reason is to build a comprehensiveEVA-oriented budget management system of D Company.This system takes EVA growth as a starting point and a foothold for budget management,and pays attention to the contribution value to EVA growth in the evaluation;finally from the budget management business Specific safeguard measures are proposed in both the process and the organizational process.The research and improvement measures of D company's overall budget management in this paper have certain versatility in some manufacturing enterprises.I hope that the research in this paper can provide reference and inspiration for other enterprises to improve the overall budget management level,so as to promote the level of enterprise management,and internally reduce the factors that affect the growth of corporate value.