Research On The Overall Budget Management Of S Real Estate Company Based On The Value Chain

Comprehensive budget management has always been regarded as the engine of man agement system.However,with the rapid development of market economy and the rapi d changes brought by the information age,the knowledge concept and technical product s of enterprises have been rapidly updated and changed,and the business objectives of enterprises have gradually changed from profit maximization to the maximization of ente rprise value,which is respected by the university people Budget management is no long er applicable to the development of enterprises in the era of information economy.In th is paper,the theory of value chain is introduced into the comprehensive budget manage ment of an enterprise,and the chain structure is used to describe the horizontal value c hain,vertical value chain and internal value chain of an enterprise,so that the position of an enterprise in the value chain is more intuitive and clear,so as to provide a basis for the establishment of the budget objectives of an enterprise.In addition,cost control is an important means to enhance the competitiveness of the company.The comprehen sive budget management of the value chain is to control the cost from the cost drivers.It can trace the origin of the product cost and further control the cost,so as to reduc e the operating cost of the company.The introduction of value chain theory into the co mprehensive budget management of enterprises is also conducive to better play the strat egic and control functions of comprehensive budget management,and improve the core competitiveness of enterprises.Based on the concepts and theories of value chain,comprehensive budget managem ent and strategic management,this paper takes s real estate company as an example,int roduces the theory of value chain into the comprehensive budget management of the co mpany and makes an in-depth study.First of all,through the on-the-spot investigation o f the company,this paper makes an in-depth analysis of the current situation of the im plementation of the comprehensive budget management of company s,and finds out the problems existing in the comprehensive budget management of the company,such as: t he shortsightedness of the budget objectives,the imperfect setting of the budget organiz ation,the lack of comprehensive consideration of the value chain in budget preparation,the imperfect budget evaluation and reward and punishment mechanism,etc.Then it a nalyzes the internal and external value chain of S company,and has a clearer understan ding of the relationship between S company and suppliers,distributors,competitors,as well as its own internal production and operation process.Finally,according to the char acteristics of S company,this paper constructs the comprehensive budget management sy stem based on value chain from the aspects of setting the goal of comprehensive budge t management based on value chain,setting up the organization,preparing the content,i mplementing and controlling the system,rewards and punishments and evaluation,and p uts forward the corresponding safeguard measures for the system,hoping to participate i n the development of comprehensive budget management of S company The test value can also be used for reference by other enterprises of the same type.