Research On SZ Construction Enterprise Overall Budget Management Improvement

Comprehensive budget management is one of the ways to strengthen the internal management of an enterprise.EVA is to adjust accounting items on the basis of surplus income,so as to solve the data distortion caused by surplus income.Applying EVA theory to the budget management of enterprises can improve the ability of enterprises to create value,optimize the allocation of resources and improve the ability of enterprises to adapt to environmental changes.At present,focusing on the whole construction industry,there is no fixed unified management system for budget preparation,so this thesis based on EVA theory for SZ construction enterprises to implement comprehensive budget management is very necessary.This thesis combs the research status at home and abroad,and clarifies the current status of budget management research.Then,it expounds the concept and mode of comprehensive budget management,comprehensive budget management system and the basic concept of EVA,which lays a solid theoretical basis for the writing of this thesis.In addition,a total of 150 questionnaires were issued to the management and basic staff of various departments of SZ construction enterprises,in order to clarify the problems existing in the budget management preparation,implementation and assessment of SZ construction enterprises before SZ company established the budget management system by using EVA theory.Among them,SZ company’s problems in the compilation mainly involve the inconsistency between the estimated quantity of the project and the actual,it is difficult to use historical data for reference when predicting the economic indicators of the construction project,and the inconsistency of the format of budget statements prepared by various departments.The problems in budget implementation mainly include the difficulties in communication between the level and the upper and lower levels,and the weak execution control of SZ Company.The problems in the assessment mainly include the budget assessment methods of various departments are inconsistent and the assessment atmosphere is poor.Then,it introduces the necessity and feasibility of introducing EVA theory to SZ company’s budget management.From the three aspects of business budget,capital budget and financial budget,it reformulates SZ company’s budget based on EVA theory,and improves SZ company’s overall budget implementation and assessment.Finally,it is clear that EVA theory is applied to the implementation of comprehensive budget management in SZ Company and the corresponding conclusions are drawn.This thesis provides the corresponding reference for other enterprises in the construction industry in the study of comprehensive budget management.