Study On The Comprehensive Budget Management Of H Mining Group Based On The Balanced Scorecard

Comprehensive budget management is one of the important means of modern enterprise management, but in China there are many defects in the comprehensive budget management,and companies don’t have overall budget management. This phenomenon weakened the effect of the comprehensive budget management, and lead companies can not achieve there goals. Balanced Scorecard can balance the financial perspective, customer perspective,internal process perspective and the perspective of innovation and learning, and it can control every aspect in a enterprise. Specifically, the balanced scorecard can resolve strategy, and contribute to the balance of internal management and external environment, financial and non-financial performance and the different stakeholders of the enterprise, and enhance the effect of budget management.This paper makes H Mining Group for the study, and analyze its comprehensive budget management system,and make a budget management system for H Mining Group, which based on balanced scorecard.First this paper sum up the meaning of a comprehensive budget management,characteristics, effect and organization. And then summarizes the meaning and advantages of the Balanced Scorecard.The third part of this paper describes the status of comprehensive budget management of H Mining Group, and analyzes its problems and effects. Then, this paper use SWOT method analyze the situation of H Mining Group and the macroeconomic environment, and makes the optimal strategic objectives, and make a budget management system for H Mining Group. This paper also proposed some questions which should be pay attention to.