Research On Comprehensive Budget Management Of Q Company Base On EVA

Comprehensive budget management is the funding for enterprise initiative management activities that allocate the capital flow,business flow and information flow of the enterprise through the budget and make it reach the development goals of the enterprise.As the management tool of modern enterprises,it has the comprehensive function of supervising the business activities of enterprises,controlling the production and operation links of traditional budget management model pays close attention to various financial indicators in the management process attaches importance to profit,revenue and cost and other indicators,lacks of the long-term development of the company planning,one-sided pursuit of short-term interests,is not conducive to the healthy and sustainable development of the enterprise.In order to enable the overall budget management of enterprises to continuously promote the development and progress of enterprises in the context of continuous development and changes in the external environment,many scholars have turned their attention to EVA.Integrating the advanced EVA concept into the comprehensive budget operations allow companies to strengthen their critical resource capabilities and enable the enterprise to create more creative strategic goals.This paper firstly expounds the display basis and significance of the thesis topic,introduces the concept of EVA from the conceptual and theoretical level,and explores the value capability,principal-agent relationship and enterprise resource allocation.Secondly,according to Q company comprehensive budget management status,the Q company the comprehensive budget management goal,the organization system,establishment process and evaluation indicators is analyzed,and using the analytic hierarchy process(ahp)explore the specific problems at the budget level of Q company,points out the existing problems and the cause of formation,at the same time,according to the evaluation results and cause analysis,find out the current Q company comprehensive budget management defects and other problems.Then the based on the EVA theory,a new budget management system was established,and various budget targets were decomposed and implemented into specific responsibility centers,to prepare enterprise budget on the EVA as the goal orientation,and attaches great importance to the EVA index in the budget review,these are conducive to optimization of budget supervision model of Q company.In the end,the paper puts forward four measures to ensure the implementation of budget management: establishing the concept of EVA oriented budget management,perfecting the rules and regulations of comprehensive budget management,accelerating the informatization process of comprehensive budget management and strengthening the talent reserve of comprehensive budget management.It is hoped that through the based on the research in this paper,it is hoped that Chinese companies can make clear their own key resource capabilities,maximize the company's value and profit level through the integration of resources,and achieve the goal of EVA comprehensive budget management.has great value for the company.