Research On Optimization Of ZH New Energy Enterprise Comprehensive Budget Management System Based On EVA Theory

General Secretary Xi Jinping pointed out in the report of the 19 th National Congress of the Communist Party of China: "China’s economy has shifted from a high-speed growth stage to a high-quality development stage." In the new economic era,with the continuous changes in China’s market environment,the uncertainty faced by enterprise development is increasing.The more,therefore,it is a top priority for every enterprise to update the management concept and improve the management level of the enterprise.Comprehensive budget management is an advanced management method commonly used by companies in various countries today.It can help companies optimize resource allocation,reduce operating costs,and improve economic benefits.However,traditional budget management is not fully compliant with today’s enterprises due to its lack of strategic and long-term performance.Development direction.In order to make up for the shortcomings of traditional budget management,the theoretical and practical circles have introduced economic value added(EVA)into the comprehensive budget management system,providing a new way of thinking for the innovation of the enterprise budget management system.Comprehensive budget management based on EVA can combine budget goals with the company’s long-term strategic goals and effectively solve the shortcomings of traditional budget shortsightedness.How to combine domestic EVA and budget management more organically to form a complete and mature system is an important issue that needs to be solved urgently.This article takes ZH company as the case analysis object,combined with the current situation of the company’s comprehensive budget management,analyzes its current EVA-oriented comprehensive budget management implementation and its effects,finds the problems and analyzes the reasons,and finally draws the optimization of the ZH enterprise’s comprehensive budget management system.The measures provide a reference for the enterprise and similar enterprises to strengthen their overall budget management level.This article first introduces the background and significance of the research,summarizes domestic and foreign literature on EVA and comprehensive budget management,introduces the definition of related concepts,and the advantages of a comprehensive budget management system based on EVA.Then it explains the application scope,application significance and guarantee measures of EVA in the budget management system.After theoretical research,this article takes ZH New Energy Company as an example.First,it briefly introduces the company’s basic situation and organizational structure.It is explained from five aspects: EVA driving factor decomposition,value creation ability,budget preparation process,resource allocation,and evaluation system.The status of the company’s comprehensive budget management.Secondly,based on the current status of ZH’s budget management,this article analyzes the implementation effect of EVA-oriented comprehensive budget management,and from the popularization of EVA concept among grassroots employees,the implementation effect of the evaluation and incentive system,the improvement of the supervision system,and budget management information The four aspects of the level of analysis analyze the problems existing in ZH’s budget management system.Finally,in order to optimize the comprehensive budget management system of ZH Company,corresponding measures are proposed for the above four issues.I hope that other companies can learn from the experience and lessons in the case to provide a reference for the development of similar enterprise budget management systems.The innovations of this article include the following two points: First,fully integrate theory and practice,and apply the EVA-oriented comprehensive budget management theory to ZH Company,which can more intuitively discover the EVA-oriented comprehensive budget management system in the application process.There are some problems,and targeted solutions are proposed.The second is to choose a comprehensive new energy company as a case.Most of the previous researches were aimed at traditional manufacturing companies.Although ZH company mainly deals in new energy business,the company has a wide range of businesses and costs are different from those of general manufacturing companies,so it has certain practical significance.