Study On The Optimization Of Comprehensive Budget Management Of AB Food Company Based On EVA

Comprehensive budget management is an important management tool used by enterprises in operation and management.However,with the change of economic environment,enterprises realize that they must pay attention to their own long-term interests and value creation in order to improve their competitiveness.Traditional budget management methods can no longer meet the current needs of value management.Based on this situation,scholars began to look for a new management tool EVA to fill this gap.The biggest difference between EVA and traditional budget management is that it pays more attention to value creation ability and improves capital operation efficiency.The introduction of EVA into the comprehensive budget management system follows the concept of "value as the core",which can improve the structure of enterprise resource allocation,so as to enhance the enterprise's value creation ability and core competitiveness in all aspects.This paper takes AB food company as the research object,combines theory with practice to analyze the existing problems,and adopts the following methods to study the paper.First for building the overall budget management system based on EVA research idea and method,using the comparison analytic method,by collecting relevant research literature at home and abroad,the study of predecessors' existing theoretical analysis,the research methods and conclusions in the final refined literature highlights and find out the defects of related research.Secondly,in order to achieve scientific rationality,comprehensive objectivity,this paper adopts a combination of quantitative analysis and qualitative analysis in the improvement analysis of EVA on comprehensive budget management.Finally,through the scientific research method of combining theory with practice,EVA management theory and comprehensive budget management theory were comprehensively and deeply analyzed.Then,the comprehensive budget management system under EVA guidance was compared with the traditional comprehensive budget management system,and the advantages and disadvantages of the two were summarized.This paper first describes the related concepts of EVA and the comprehensive budget management,and illuminates the EVA to improve the comprehensive budget management.Secondly,through the study of budget organization,budget preparation,budget implementation and control,and budget evaluation,this paper analyzes and finds that AB company has some problems such as the lack of scientific budget preparation,the single way of budget preparation,the lack of budget control,and the lack of special organizations for budget evaluation.Thirdly,in order to solve the above problems,AB company combined the actual situation of AB company with EVA and overall budget management from the aspects of budget organization,budget preparation,budget implementation and control,budget evaluation,and so on,and then improved the budget management mode of AB company.Finally,in order to enable AB company to implement the comprehensive budget management mode based on EVA smoothly,the Suggestions on talent guarantee measures,management guarantee measures and development strategy guarantee measures are put forward.