Research On Comprehensive Budget Management Optimization Of Expressway Operation Enterprises From The Perspective Of Value Chain

As an important management tool of modern enterprises,comprehensive budget management has been the backbone force to promote the development and progress of expressway operation enterprises.But along with our country highway transportation informationization and systemized forward unceasingly,enterprise's internal and external environments have changed rapidly,the traditional budget management due to a lack of strategic thinking,appeared many problems in the enterprise actual execution,is not conducive to the long-term development,therefore,based on the highway operation enterprise comprehensive budget management,the introduction of the value chain thought,the model for value-added strategic target,take the market demand as the guidance,the enterprise profit maximization goal gradually into enterprise value maximization goal,can overcome the shortcomings of traditional budget,ensuring the rational allocation of corporate resources.Based on highway operation enterprise as an example,this paper adopts literature analysis and case analysis,through research,found that there are some problems in its industry in budget management,this article on the value chain and the guidance of the theory of budget management,the highway operation enterprises from the perspective of value chain budget system has carried on the comprehensive optimization,Z enterprises and through the verification,to discover problems,analyze and solve problems as the research train of thought,as the case of enterprise comprehensive budget improvement from improvement opinions are put forward.The research of this paper not only provides direction for the budget reform of Z enterprise,but also has certain reference significance for other enterprises in the expressway industry.And through the combination of theory and practice,it further enriches the budget management system based on the value chain.