Research On Comprehensive Budget Management Of HD Company Based On EVA

As an important management tool of contemporary enterprises,comprehensive budget has the functions of supervising and managing enterprise production and operation,optimizing enterprise resource allocation,and evaluating enterprise operating performance.Traditional comprehensive budget management is a single pursuit of short-term profits,not conducive to the sustainable development of enterprises.In order to overcome the defects of traditional enterprise comprehensive budget,to promote enterprise long-term development and adapt to the current complex economic environment,many scholars began to study looking at the economic value added,the advantage of the economic growth is through a business on the basis of the net profit after tax minus the cost of capital,thus it is concluded that the increase of shareholder value,it can embody the enterprise value creation ability and operating conditions.The introduction of EVA into comprehensive budget management can not only make up for the deficiency of traditional comprehensive budget management,but also realize the strategic goal of creating long-term value.This article diagnoses the HD company's comprehensive budget,and comprehensively uses the literature analysis method,questionnaire survey method,and comparative analysis method to study and analyze the HD company's comprehensive budget management.The first is to introduce the status quo and background of the machinery manufacturing industry and HD companies in the introduction,and to explain the significance and content of this article.Then,the current status of the comprehensive budget management of HD companies is specifically explained,and the company's implementation is investigated with the help of survey methods.Specific analysis;then,to diagnose the effect of the HD company's comprehensive budget,this part uses the questionnaire survey and analysis of the company's current situation to determine the problem of the HD company's comprehensive budget model;the fifth part is targeted to the above issues Put forward effective countermeasures and suggestions,specifically established a comprehensive budget management model based on EVA,established a corresponding target system,improved budget organization system,strengthened implementation control and supervision,and improved evaluation methods,etc.,And then effectively solve the disadvantages of the HD company's traditional budget model,and improve the original system.Finally,put forward safeguard measures for the reasonable and effective solution of the problem.It is hoped that the research content of this article will improve HD companies,and it can inspire the management improvement of similar enterprises in the industry.