| Over years, XX Mobile Corporation has made great efforts to sustain her rapidgrowth through expanding the scale of assets and benefiting from scale economy.However, as the company becomes matured, the effectiveness of Scale economy islimited. Currently, the international mobile industry is growing vigorously, and thecompetition among mobile communications operators is becoming increasinglyintense. In order to cope with this situation, XX Mobile Corporation uses thecomprehensive budget management, with the cost budget as the core, to put apremium on costs and expenses control, hoping it can become an important way forthe very future profit growth in the case of a slowdown in revenue growth.XX Mobile Corporation has established a professional budget managementorganizational structure, including the Budget Management Committee, the BudgetManagement Office, the Budget Management Group of Lines and the Budget Center.The comprehensive budget management is carried out through budgeting,implementation, monitoring, analysis and assessment. However, in practice, thebudget dishonesty is serious. The budget management system assesses departmentsand individual performance according to the implementation of the budget targets,which improves the status of the budget to a certain extent. However, it causes peopleonly concern about the budget goals while ignoring the control of budget managementprocess. Due to lack of evaluation program and incentive mechanisms to consider onthe whole process of budget, it causes a confusion of the budget management.To solve the budget dishonesty, this paper proposes an optimization scheme withthe budget credit assessment as the core. It is going to construct a budget creditevaluation index system and develop the budget credit assessment management. Thebudget credit evaluation index system is based on the Balanced Score Card (BSC).The four dimensions of the BSC are learning and growth, internal processes,comprehensive consideration of the Budget Management Office and the effect ofbudget execution. After setting specific evaluation indexes for each dimension, thepaper will use the analytic hierarchy process to empower indexes. |
