Research On Comprehensive Budget Management Of Environmental Protection X Enterprise In Hunan Province Based On Balanced Scorecard

With the continuous deepening of market economic system reform in China,the external market environment of enterprises is diversified.As an internal management control method integrating planning,coordination,control,evaluation and incentive,comprehensive budget management is vital important to the enterprises development in China.In this paper,an environmental Protecting enterprise X in Hunan Province is taken as an example to improve the overall budget management scheme based on the current budget management status,which is conducive to the internal control and comprehensive system and budget management for enterprise development.Through the research of the current situation,it is found that there is no special budget management committee in the budget management work of enterprise X,which is divided into three levels from top to bottom: the board of directors is the decision-making level,the financial department is the executive level,and all functional departments constitute the accounting level.There are four problems in the actual budget management,such as disconnection between the budget management and the strategic target of the enterprise,the neglect of the importance of non-financial indicators,the arbitrary adjustment in the budget implementation,and the imperfect budget evaluation system.In order to effectively solve the problem of budget management and strategic targets,and to ensure comprehensive budget indicators,I introduced in this paper in the budget management system of financial level,from the financial,customer,internal business,learning and growth,23 budget index are selected,combined with expert scoring method and analytic hierarchy process(ahp)to calculate the weight of each index.According to the case analysis,the overall budget assessment score of enterprise X in 2019 was 86.14,which failed to achieve the original budget target.From the perspective of first-level indicators,only the customer level indicators have exceeded the budget,while the financial level,internal operation level,learning and growth level indicators have not fulfilled the budget.According to the evaluation results,from the financial perspective,The cost of enterprise X is relatively high,and its growth ability and overall solvency need to be strengthened.At the customer level,the market share is stable and the loss is low,but it is difficult to obtain new customers and the customer satisfaction is not high.At the level of internal operation,we should strengthen the management of procurement plan and attach importance to the improvement of technology research and development ability in the later stage of operation.In terms of learning and growth,employee satisfaction is low and employee turnover exceeds expectations.A high employee turnover rate will affect the stable development of an enterprise.Finally,in order to ensure the smooth implementation of the comprehensive budget management improvement program,a series of safeguard measures are put forward,including perfecting the organizational structure of comprehensive budget management,improving the enterprise’s awareness of comprehensive budget management,and perfecting the informationization construction of comprehensive budget management.