Research on the Construction of an Enterprise Total Budget Management System Based on EVA

Abstract

Total budget management is an important method in the modern enterprise management. In the business management activities, the overall budget occupies a very important position. As the market environment continues to evolve, companies that only apply full budget management have gradually exposed some shortcomings. Relative to the traditional accounting indicators, EVA indicators more clearly and truly reflect corporate profitability. By analyzing the application status and problems of a company’s comprehensive budget management system, it is found that there are some problems in the formulation of long-term and short-term strategy, budget organization system, budget management environment and appraisal system, which need to be improved in the following management. According to the specific circumstances of the enterprise, this article wills EVA management thinking into a comprehensive budget management system. Improve the strategic objectives of the enterprise, budget organization system, budget management environment and enterprise budget evaluation system. Find the meeting point of the two management methods, integrate the thought of EVA and the idea of total budget management, and try to construct a new way of budget management. Promote the promotion of enterprise development, so that enterprises have stronger market competitiveness.