Research On The Comprehensive Budget Management Of A Cooperation Based On The Balanced Score Card

Comprehensive budget management throughout the years has been widely accepted each enterprise as one of the business management tools.But in the actual business development,the role of budget management did not fully achieve the intended purpose.There are different understandings of budget management between company executives and employees.In practice,some problems have existed in some companies,for example,low efficiency,out of the corporate strategy,lack of clear responsibilities.In order to play an important supporting role in the budget management for enterprise development,in this dissertation,the BSC has been into comprehensive budget management of enterprise management,which has important theoretical and practical significance.Balanced Score card is a method of comprehensive management including financial,customer,internal processes and innovation and learning factors.With help of BSC,the budget management has changed from in the past purely financial indicators to financial indicators and non-financial indicators combined.Firstly,this dissertation reviews the studies of budget management,on this basis,to elaborate on why the balanced scorecard included and how the Balanced Scorecard card introduced into the budget.Then,A company has been selected as the research object,focusing on the issues in the budget management.Then,using SWOT method indicated its own competitive advantages and competitive disadvantages,opportunities and threats to determine its strategic objectives.It describes the feasibility of budget management with the BSC.Finally,this dissertation presents some advice for BSC comprehensive budget management.This research will provide some references for other enterprise which intend to reform the budget management.