Study On The Comprehensive Budget Management Of CK Company Based On The Value Chain Perspective

In 2014 called China's "management accounting" of the first year,the Treasury will determine the focus of the accounting reform and development direction for the construction and optimization of management accounting system,the core tools of management accounting comprehensive budget management has become a top priority.Comprehensive budget management in the last century 20 s American general motors,dupont,after as the standard of enterprise control system is widely used throughout the world and promotion.With the rapid development of the global economic environment and information revolutionary progress of economy and technology,the traditional comprehensive budget management already cannot satisfy the needs of modern enterprise management.Enterprise financial management goal has experienced by the profit maximization,stockholder wealth maximization to the enterprise value maximization,the process of enterprise management focus is transferred to the enterprise value chain of value-added chain.Perspective of comprehensive budget management based on value chain organic combination of the value chain and the related content of comprehensive budget management,target market demand oriented,with organic coordination for the principle,to the enterprise value maximization as the ultimate goal,using the "Internet +" thinking,realize value chain on the production requirement of effective planning and control.CSR and CNR as pioneer of deepening the reform of state-owned enterprises,explorer and practitioners,has successfully completed restructuring integration,rail transit in our country has entered a new historical development period.CK company as a car's core backbone enterprises in China,the current practice is still the traditional comprehensive budget management mode,with the implementation of the strategy of high iron to go abroad,compared with the international competitors in terms of the current budget management mode in a relatively backward position,unable to effectively integrate the enterprise overall resources,compete together.Constructing the comprehensive budget management based on value chain theory,CK company can not only accurately in the strategic position in the industry and the target market demand,found that the rail transit manufacturing value-added point on the value chain,but also can straighten out the internal process activities,improving its own value chain resource allocation system,achieve the enterprise value maximization.This article is based on value chain perspective to overall review of the comprehensive budget management,based on the research of value chain budget management at home and abroad,this paper expounds the current of the value chain and the comprehensive budget management related theory,for follow-up study provides the theoretical support;Then to CK company existing budget management system as the object,this paper introduces the CK company existing budget management present situation,pointed out the existing problems and put forward the necessity of the implementation of comprehensive budget management based on value chain theory.Then,combined with CK company process reconstructed the comprehensive budget management system based on value chain theory,and put forward a series of security budget management process to effectively perform the corresponding measures.