Research On The Improvement Of The Comprehensive Budget Management System Of Enterprise B Under EVA Guidance

With the continuous change of economic environment,China's economic situation has undergone profound changes.Large and medium-sized enterprises have transformed and upgraded one after another.Small and medium-sized enterprises are also exploring more scientific management methods.Comprehensive budget management is one of the commonly used management tools in enterprises,and it is a management system that integrates planning,supervision and evaluation.However,there are still many drawbacks in the current comprehensive budget management system,such as lack of long-term and strategic planning when setting goals,loose budget management system,and the mere formality of budget execution and supervision,which make the system unable to adapt to the rapid development of enterprises.Therefore,scholars and enterprise managers began to explore ways to improve the comprehensive budget management system,and the combination of economic value added and the comprehensive budget management system is a new method.EVA Economic Value Added(EVA)is a kind of thought about enterprise value management.On the basis of traditional cost and expense of enterprise,it incorporates capital cost into the evaluation system,which reflects the real value creation of enterprise better than the traditional budget measurement index.Introducing EVA into the comprehensive budget management system can improve the drawbacks of the original system and make the whole process of comprehensive budget management serve the value creation of enterprises.At present,the central enterprises have constructed a new system under the guidance of EVA,but it has not yet been extended to small and medium-sized enterprises for practical application,so it is of great significance to study the application prospects of small and medium-sized enterprises.This paper chooses B enterprises of small and medium-sized enterprises as the research object,because the original comprehensive budget management system of B enterprises has some problems,such as inconsistent budget objectives and management objectives,imperfect budget organization,arbitrary budget preparation and execution,etc.It is urgent to introduce new indicators to improve the system.In view of the above problems,this paper draws lessons from the practice of the central enterprises and introduces EVA economic value added into the comprehensive budget management system of B enterprises.The article is mainly divided into three parts.The first part is an in-depth analysis of the current situation of the comprehensive budget management system of enterprise B.It points out that there are three major problems:imperfect organization,profit-centered budget preparation and unscientific budget evaluation mechanism.The second part constructs a comprehensive budget management system under the guidance of EVA in B enterprises,and establishes a new budget preparation management system by improving the organizational system,compiling EVA-oriented budget,and improving the evaluation and reward and punishment system.The third part discusses the measures to ensure the convergence of the old and new systems.The smooth implementation of the new system can be guaranteed by establishing and improving the organizational system,increasing the propaganda of EVA,improving the level of budget management and strengthening market development.