Optimization Research On Comprehensive Budget Management System Of H State-owned Enterprises Based On EVA

As a management tool of modern enterprises,comprehensive budget management has the comprehensive functions of supervising the business activities of enterprises,controlling the links of production and operation of enterprises,and evaluating the performance of enterprises.With the SASAC introducing economic value-added into the performance evaluation system of central enterprise leaders in 2010,the business philosophy of the company has gradually changed from profit-oriented to value-oriented,and many companies have combined EVA with comprehensive budget management and achieved A certain effect.This article adheres to the principle of combining theory with practice,and gradually develops according to the train of thought-problem analysis-problem solving.This article researches H Company,a subsidiary of Shaanxi State-owned Assets Supervision and Administration Commission,and optimizes the company's comprehensive budget management system by introducing EVA,and builds a comprehensive budget management system based on EVA.This paper first introduces the research background and significance of the thesis,and summarizes the related theories of comprehensive budget management and EVA.Secondly,based on the analysis and evaluation of the current comprehensive budget management status of Company H,it finds its existing deficiencies.Then I tried to introduce EVA,using it as the starting point of budget preparation and key evaluation indicators,and re-established a comprehensive budget management system based on EVA for H company.Integrate value management in all aspects of the company's production and operation,and use the comprehensive budget management system to control and optimize the company's comprehensive budget management system.Finally,it is proposed that all employees should be involved in the comprehensive budget management system based on EVA,and a comprehensive budget management organization structure should be established.Improve themonitoring and evaluation system and at the same time actively implement safeguard measures for informatization construction.The research conclusions of this article have certain guiding significance for H company to optimize its comprehensive budget management system.At the same time,because many local SASACs still use traditional profit indicators as the evaluation system for their subordinate state-owned enterprises,they have certain implications for other local state-owned enterprises.The significance of reference and reference.