Analysis And Improvement Of J Company Budget Appraisal System

Budget management is highly related to the daily operation of the corporation thesedays. It is not only a tool of allocating corporate resources, but also the core of strategicobjectives of the control system, which directing the business objectives development,process controlling, assessment and motivation.Budget management has been proved to be valuable along with being practicing andsearching its meaning by some enterprises. But at the same time, the limitation is beenexposed during the changing of the environment and the technological innovation. Thebudget targets are not highly related to enterprises’ strategy. The innovation of budgetmanagement is very important. Budget assessment, on the other hand, can be both an endand the beginning of budgeting. Budget assessment can provide reasonable data to helpassessing the staffs in order to enhance staff motivation.Introducing by the Balance Scorecard, budget management can effectively solve someof the original problem. Both Balance Scorecard and budget management can assist thedaily management of the enterprise. The combination of them can help the enterprise usingthe equipment properly and raising its managing level. Evaluation index system ofbudgeting under the guidance of the Balanced Scorecard can help decompose the strategicgoals into four dimensions. This will let strategic goals go to the specific departments,prompting companies to actively participate in the implementation of the budget personnelfor enterprises to create a good environment for long-term development.Most scholars of the evaluation index system of budgeting introduced by the BalancedScorecard are of theoretical research, and there are few case studies. Therefore, this topicbased on case study has becoming more important.