| Chinese socialism has entered a new age.In the reports of the 19th National Congress of the Communist Party of China,President Xi states that the economic development in China has changed from high-speed growth to high-quality growth.Its following economic growth pattern has changed from extensive growth to intensive growth.The emphasis has subsequently changed from scale and speed toward quality and efficiency.Facing the transition of economic development,in order to survive and develop,our enterprises should further strengthen enterprises' management level and form the concept of value creation.They also need perfect enterprises' operation and management in order to promote enterprises' development with the help of overall budget management tools.As an efficient value management tool,EVA index and its management pattern provide a brand-new view and method for value management.The combination of EVA management tool and overall budget management is a significant method for enterprises to form value creation concept and promote operation and management.This dissertation is based on EVA's basic theories,trying to analyze the relationship between EVA value-oriented model and overall budget management.Besides that,the dissertation also tries to improve enterprises' overall budget management model under the EVA's guidance.Taking JC enterprise as an example,the author analyzes its combination of EVA value management and overall budget management system which the enterprise is now promoting.The author tries to summarize its defections during promotion and optimize EVA-oriented overall budget management system.The research has promotional effect on optimizing JC enterprise's overall budget management level,constituting value management concept,strengthening enterprise's lean management ability and promoting enterprise's competence in the new age of economic development.This dissertation can be divided into six parts,namely:introduction,introduction of EVA-oriented overall budget management theories,analysis of JC's overall budget management situation,optimization of JC's EVA-oriented overall budget management system,optimization guarantee of JC's EVA-oriented overall budget management and conclusion.The introduction part mainly introduces the background,significance,literature review,innovation and defection of the research.Introduction of EVA-oriented overall budget management theories talks about some concepts and theories related to the research,paving the way for case analysis.Analysis of JC's overall budget management situation is mainly about the JC's combination of EVA value management and overall budget management system which the enterprise is now advancing.This part also summarizes its defections during promotion,In-depth analysis of the reasons of its shortcomings.In the part of Optimization of JC's EVA-oriented overall budget management system,the author further optimizes EVA-oriented overall budget management system and promotes EVA's deep convergence with overall budget management on the basis of analysis of JC's overall budget management situation.Implementation guarantees of JC's EVA-oriented overall budget management put forward four guarantee measures for JC to implement EVA-oriented overall budget management.The conclusion part summarizes the whole research and proposes the research forecast proposes.The conclusions are stated as follows.First,JC enterprise has some problems with its overall budget management.EVA lacks enough guidance on its budget and its budget target does not unify with its operation strategy.EVA's predictive decomposition is planned and doesn't consider the actual situation of each budget entity.The organization structure of budget goes against the promotion of overall budget management system under EVA.The process of budgeting and supervision is formalized.The evaluation system of budget management under EVA is not ideal.The deep-seated causes of the problems are analyzed from the following four aspects,including the assessment management mechanism is not conducive to the implementation of the strategy,the lack of all personnel in the value management concept,the reform of the system and mechanism is not thorough enough,and information sharing platform cannot be highly efficient and intensive.Second,the EVA-oriented overall budget management system should be optimized contrapuntally.The author puts forward five ways to solve the existing problems:scientific identification of JC's budget target,adaptive adjustment of budget organization structure,optimization and improvement of budgeting method,partial adjustments of budget enforcement and analysis,the restructuring of budget evaluation system.Third,for the EVA oriented comprehensive budget management of JC's,it puts forward five aspects of organization,talent,management development strategy and deepening reform,so that the overall budget management of JC's will play a better role.Considering innovation,this dissertation combines theory with practice.With study on related theories,the author uses his practical experiences on finance,management,strategic capital and administrative personnel to systematically analyze the current situation of JC's combination of EVA value management and overall budget management.The author tries to find JC's existing problems and optimize the system.The dissertation is representative,consultative,emphasized and clearly targeted which provides practical reference for the other enterprises to promote EVA-oriented overall budget management system.However,the essay also has some defections considering theory innovation.At the same time,the author focuses on analysis on the defections of JC's EVA-oriented overall budget management and its subsequent improvements.The author uses historical date and predicted data to prove his viewpoints.He doesn't use data to show the whole process of JC's budget management.Besides that,the optimization and improvements of EVA-oriented overall budget management are based on the example of JC.Despite its representativeness,it cannot be applied to every enterprise because each company has its own industry background and operational situation. |
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