Comprehensive Budget Management Research Of Tenterprise Based On Value Chain

Comprehensive budget management has been implemented on a large scale since it was introduced into China.It plays an irreplaceable role in enterprises' implementation of strategic goals,improvement of management mechanism,control of economic activities and performance evaluation.However,in recent years,the changes of external business environment have seriously shaken the foundation and precondition for Chinese enterprises to implement comprehensive budget management.At present,the market competition is fierce,the profit space is reduced,the enterprise management is difficult,the traditional comprehensive budget management shortcomings are increasingly exposed,has been far from meeting the needs of modern enterprise management.As the business objective of an enterprise changes from the initial profit maximization to the value maximization,and the focus of enterprise management and control also shifts from the initial internal enterprise to the overall value chain,the proposition of value chain points out a new direction for the development of comprehensive budget management.This paper takes finding,analyzing and solving problems as the research route.By summarizing and referring to the research results at home and abroad,and under the guidance of value chain theory,this paper adopts the method of combining field research and qualitative and quantitative analysis to study the implementation status of T enterprise's budget management.Firstly,based on the actual situation of the industry and company where T enterprise is located,this paper analyzes the current situation of T enterprise's budget management from the four aspects of the goal,organization,implementation and process of budget management,finds out the existing problems in the budget management and analyzes the causes.Secondly,under the guidance of value chain theory,the internal and external environment of T enterprise is analyzed,and a comprehensive budget management system based on value chain is constructed in the enterprise.Finally,the corresponding safeguard measures are proposed for the established system.Based on the full investigation of T enterprise,combined with the new requirements of the state on the chemical industry in the new era,the value chain theory is combined with the existing budget management of the enterprise,in order to establish a new comprehensive budget management model for the enterprise,in order to make up for and improve the existing management model of deficiencies and defects.The construction of the new management mode can help T enterprises improve the level of budget management,improve their core competitiveness,and help them win in the fierce market competition,which has strong practical significance.It can also provide reference for other enterprises in building a comprehensive budget management system based on the value chain.