Research On Application Design Of Comprehensive Budget Management Of Z Center Based On EVA

In the increasingly fierce market environment,the business operation largely depends on its comprehensive budget management(CBM).The CBM integrates planning,supervision,control and evaluation.The traditional CBM focuses on short-term interests,which is not conducive to the full use of resources.The Economic Value Added(EVA),which aims at maximizing shareholder value,has become extremely essential,especially for many state-owned enterprises that still stay in the stage of traditional CBM,it is urgent to combine the EVA theory with the CBM.This paper takes the Z Diversified Economy Management Center(ZDEMC)as the research object,finds its existing problems,and designs its CBM based on the EVA theory.This thesis can be divided into nine parts.Firstly,it introduces the research background of this paper.Secondly,it introduces the relevent theory about this essay.Thirdly,it analyzes the application status and the data of the CBM of the ZDEMC.Fourthly,it expounds the problems existing in the CBM of the ZDEMC.Fifthly,it analyzes the causes of the problems existing in the CBM of the ZDEMC.Sixthly,it explains the necessity and feasibility of introducing the EVA theory.Seventhly,it designs the CBM of the ZDEMC based on the EVA theory.Eighthly,it shows the effect and supplements the safeguard measures for the CBM based on the EVA theory.Finally,it shows the conclusion and the prospect.