The Budget Management Of Balanced Score Card Used In The Aviation Maintenance Enterprise In China

The overall budget management, in today’s rapid economic development, business management in China, has a very wide range of applications, also made the corresponding results. But it was only with science, complete set of budget evaluation decency is not enough, the system should be developed through the evaluation reasonable incentive system, it allows comprehensive management, and budget management in the enterprise management system, demonstrating the critical effect. Balanced Scorecard for enterprise performance evaluation a general way approved, it is from the customer, financial, internal business more than a four point learning innovation, business performance evaluation system. The budget evaluation, and integration between Balanced Scorecard, the formation of multi-angle, the establishment of a budget through the Balanced Scorecard assessment and evaluation system, and through the evaluation of the implementation of budget management, enterprise performance evaluation can be said to give the assessment a set of basis for comprehensive budget management is to achieve results in business management is also very useful.Therefore, this issue through a theoretical analysis of the current number of domestic enterprises in the evaluation of the budget should be many problems to be solved through the Balanced Scorecard as a precondition to build a scientific and effective budget evaluation system, in addition, evaluation of feedback in the budget the first part of the period, the establishment of the established budget incentives, in large part to the overall budget and budget control objective feedback, hope for China’s enterprises to conduct an overall budget management and budget have some feedback to help improve.There are five chapters in this issue:1, Introduction. This topic describes the research background and motivation to study the content and ideas, Overview of international research, research methods to explore the problems and expectations to achieve results. 2, Describe the current condition, problems and analyzes the reasons of budget management in our aviation maintenance enterprise. Focused on describe the basic concept and characteristics of our aviation maintenance enterprises. And analysis the reason of the current exist problem.3, The theoretical analysis and basic idea of Balanced Score Card applied in the aviation maintenance enterprise. Firstly, explain the concept and theoretical of Balanced Score Card, then introducing the theoretical basis of combination Balanced Score Card and the comprehensive budge management. At last, lead this theory in the aviation maintenance enterprise.4, case analysis, aviation maintenance factory import the balanced scored card in budget management application. Based on the author’s enterprise conditions, the author simulate the Balanced Score Card of budget management into the aviation maintenance enterprise, in order to verify the effectiveness of the system.5, talk about the problems we should pay attention which in the application of the budget management of Balanced Score card used in the aviation maintenance enterprise in our country. Solve the problem of the disconnected of the comprehensive budget management and the strategy, because of the comprehensive budget management is too focused on financial targets. Solve the problem of budget implementation too focused on the results but ignore the process. Solve the problem of occur windage in the examining guidance of the result of completed financial index.The main contribution:The research and practice of enterprise budget management has nearly a hundred years in foreign countries. Although there are many domestic scholars did the research, and some successful enterprise implement the budget management, the theory and practice is still in a constantly explored. The traditional budget management already couldn’t adapt the fast changing social economic environment, and also the research did before were focus on the study of the theory of the framework. The author in this thesis not only talked about the theoretical basis, but also discussed the key and difficult problem when use this framework in the practical application. Such as design the budget organizing, set up budget target and choose the starting point of budget plan after import the Balanced Score Card. This provide some guidance for the new concept into practice, and this is also the main contribution of this thesis.The further research work:In the future, the author will do the further discussion about how to set up a budget target system combine the strategy by using the balanced scored card. Especially determine and quantize of non-financial indicator. On practice, expect to have the chance to do the deep research, in order to improve the application of budget management after import the balanced score card. There are still lots of problems to be solved in the frame of budget management, but the author believe that will be the trend for the future budget management development.