Research On The Optimization Of Y Company’s Comprehensive Budget Management Based On Value Chain

In recent years,with the in-depth reform of the domestic transportation system,the internal and external management environment of the expressway service area has undergone great changes,and the traditional budget management has been difficult to meet the needs of enterprises.In order to enhance the competitive strength of expressway service area,enterprises should reform the budget management,integrate the value chain management idea into the comprehensive budget management mode,and promote the achievement of short-term economic effect goal and long-term strategic goal of enterprises.In this paper,the value chain theory is introduced into the comprehensive budget management,focusing on the strategic goal of the enterprise,taking the market demand as the guidance direction,optimizing the business process,allocating resources reasonably,and finally realizing the value increment of the enterprise.On the basis of theoretical research,this paper takes Y Company,an operating company in expressway service area,as the research object,and explores how to optimize the comprehensive budget management of Y company through case analysis.Firstly,by reviewing the domestic and foreign research on comprehensive budget management and value chain,the latest development direction and research results are clarified,and the vertical value chain,horizontal value chain and internal value chain are elaborated,so as to provide a theoretical basis for the following research.Secondly,through the analysis of Y Company’s basic situation and the current situation of comprehensive budget management,it is found that there are problems in Y Company’s comprehensive budget management,such as incomplete budget organization structure,ignoring the role of value chain and imperfect assessment mechanism,and the reasons for the problems are analyzed.Thirdly,based on the current problems of Y Company,the value chain concept is introduced into the comprehensive budget management system of Y company,and a package of solutions and reasonable suggestions are put forward for the organization and preparation,execution and control,constraint and incentive of Y company’s comprehensive budget management.Finally,measures are put forward from the internal control system,evaluation system,information construction and personnel quality to ensure the smooth implementation of Y Company’s comprehensive budget management optimization measures based on the value chain.The viewpoints and methods in this paper are not only helpful to improve the overall budget management level of Y Company,but also can be used for reference in the same industry.