Based On The Bsc X Department Store Building And Application Of Comprehensive Budget Management System

Strategic management is an important content of the modern enterprise management, the implementation of the strategy relates to the long-term survival and development. Comprehensive budget management activities to promote action towards the goal, the overall budget management is too concerned about the financial indicators, financial practices not only hindered by the long-term development, this model also led to a variety of internal contradictions and conflicts. Since Kaplan and Norton proposed Balanced Scorecard, the scholars of the balanced scorecard is never interrupted. Balanced Scorecard to become more and more important tool of strategic management, have a greater significance not only in theory and in practice is also considered to be a very effective tool.In this Paper, put Balanced Scorecard into the corporate strategy in the overall budget management, to achieve the balance of the overall budget management, combined with the actual situation of the X Department store Company, the proposed overall budget based on the balanced scorecard management mode. In analysis of the model, enterprises put the strategy into specific budget targets, and to reconstruct how the budget organization, budget oversight and feedback. Balanced scorecard of financial, internal operations, processes, customer, learning and growth of four dimensions, the decomposition of the strategic objectives for the balanced scorecard KPI, and then these KPI classified to the corresponding budget, management of Company X another leap forward, but also hope that this model has some reference to other enterprises.