Based On The Balanced Scorecard Of H Company Comprehensive Budget Management Optimization

By means of comprehensive budget management is a comprehensive budget for the enterprise internal departments and units of various activities planning,and the relevant financial and non-financial resources configuration,control,evaluation,in order to effectively organize and coordinate the activities of the enterprise,to achieve specific business objectives.Comprehensive budget management is a means of strategic management,strategic objectives can be done by the budget management.To clear expression of the enterprise strategic goals,can use the balanced scorecard system,the organic combination of specific budget targets and strategic planning,and can realize enterprise long-term goals and short-term plan effectively,guarantee the smooth implementation of the strategy,finally to achieve strategic goals and guarantee the healthy development of the enterprise.Blend of the balanced scorecard system of comprehensive budget management will really set result oriented and process control as a whole,is the comprehensive budget management for the future development direction.Based on object of H company as a case,this paper through on-the-spot investigation and analysis,found that the comprehensive budget management of H company is the main problem is the annual budget of short-term as budget priorities,no preparation can reflect long-term strategic objectives,budget,budget and strategic disjointed phenomenon,make the company budget can not be combined with strategic goals.Based on this,this article put forward the application of balanced scorecard,through map strategy,the enterprise strategic objectives into long-term budget targets,so as to achieve the purpose of optimizing H company comprehensive budget management work.A certain degree,this paper to promote the sustainable and healthy development of the relevant enterprises and the improvement of enterprise management ability has a certain theoretical significance.