Research On The Application Of Balanced Scorecard To Comprehensive Budget Management

At present the ideas and methods of comprehensive budget management has been widely used in domestic and foreign enterprises, most enterprises have comprehensive budget management as an important tool for daily management, also for the development of enterprises has played a good role in promoting. However, most of the enterprise’s budget tend to focus on a single financial index, it is difficult to accurately implement the enterprise strategy, leading to the budget management cannot give full play to the function. In order to make up for the shortage, improve the enterprise comprehensive budget management, this article put forward the enterprise comprehensive budget management, introduced the balanced scorecard, should be to further play to the comprehensive budget management functions, thus realize enterprise strategy has positive significance.This paper analyzes the problems existing in the comprehensive budget management; comprehensive budget management is expounded in detail the necessity of the introduction of the balanced scorecard, the emphasis on the balanced scorecard and comprehensive budget management, on the effective fusion of and build a new comprehensive budget management system. This article is divided into seven chapters, systematically studies the comprehensive budget management introduced the balanced scorecard.First of all, the first chapter of the paper expounds the research background and research significance, the research train of thought and theory research both at home and abroad are introduced. The second chapter to the comprehensive budget management, generalizes the balanced scorecard important concept, has been clear about the comprehensive budget management to promote enterprise development the important role of and the balanced scorecard performance evaluation framework. The third chapter analyzes the traditional comprehensive budget management of the status quo and the existing problems. Budget management is discussed in the fourth chapter from the perspective of theory the necessity of the introduction of the balanced scorecard. Fifth chapter elaborated the introduction of the balanced scorecard of comprehensive budget management measures should be taken, need to strengthen the construction of comprehensive budget management organization system, and enterprise strategic coordination, improve the budget management system and to improve risk prevention. Chapter 6 in A group of companies, for example introduction of the balanced scorecard system is established, including budget targets set, budget execution, budget monitoring appraisal and so on, the enterprise real strategic intentions into the actual production operation. The content of chapter 7 of this article summarized conclusions.