Optimization Research Of Budget Management Based On Balanced Scored

With a strong propeller of economic globalization, market diversification,internationalization, the business environment of enterprises become more and morecomplicated. The degree of information asymmetry between owners and operatorsdeepened. As the tool of supporting organizational strategic goals and optimizing theallocation of resources, budget management play a very important role in operation ofbusiness.The main research contents are as following. Charpt1involved topic background,research objectives and methods. Combined with the development of budget management,review the research status of budget management at home and abroad. In Charp2, therelated theory of enterprise budget management is discussed. The principal-agent theory,IE theory and ERP theory constitute the foundation of budget management. In Charpt3, theanalysis of introducing the BSC into budget management is necessity and feasibilityaccording to the BSC and budget theory. And the synergy and integration framework withthe balance scorecard and budget management are put forward. Charpt4, the budgetmanagement problems are analyzed in the case of company Z. In the view of the existingproblems of company Z, the Balanced Scorecard budget management optimization pathand the security system based on budget are put forward. The problems exist in company Zare as following, budget management have no relationship with strategy, budgetmanagement lack of system, the budget process and related system is not perfect, no activeresponse to customer demand and the staff turnover rate higher and so on. The BSCcomprehensive budget management is benefit in solving the above problems and achievingstrategic objectives. Charpt5is the conclusion of the theory, analysis of the existinglimitations and future research directions.