Research On Budget Management Optimization Of MZ Company Based On Balanced Scorecard

Management of budget is an important part of corporate management activities and a baton for enterprises to achieve effective management control.It can help enterprises to avoid risks in market competition,make scientific planning and allocation of limited resources in advance,coordinate and organize enterprises' operation and management activities comprehensively,and promote the realization of strategic goals of enterprises.However,in the practice of enterprise practice,more and more problems are exposed.The traditional budget is easily out of line with the enterprise development strategy.The budget indicators are single,mostly concentrated in financial indicators,and the budget assessment is in the form.In order to solve the problems exposed by budget management and further improve it,the theoretical community has carried out in-depth research.Many scholars have put forward the idea of combining balanced scorecards with budget management.This paper mainly uses the literature research method,the field research method and the case analysis method to apply the comprehensive budget management of the MZ company to introduce the balanced scorecard.The full text is divided into six parts.Firstly,it introduces the backgrounds and significance of the selected topic,overview on present research situation,the research content and the key problems,research methods and technical routes.Secondly,it expounds the theory of strategic management,stakeholder theory,comprehensive budget management theory,and balanced scorecard theory.Then,it introduces the MZ company profile and the company's budget management status,analyzes the problems of MZ company budget management,and clarifies the necessity and feasibility of MZ company budget management to introduce balanced scorecard.Thirdly,MZ company's budget management system optimization based on balanced scorecard,starting from the strategy of MZ company,using the balanced scorecard to break down its strategy,designing a new budget indicator system,and preparing and executing the budget from the budget.The series of processes such as control,assessment and incentives and other processes,the budget management optimization program design of MZ company was carried out.In addition,in order to promote the effective implementation of MZ' s budget management based on the Balanced Scorecard,some safeguard measures have been proposed.Finally,summarize the full text and draw conclusions and prospects.This paper introduced the balanced scorecard for MZ company's budget management system,as reference for the optimization of the implementation of the enterprise has a certain guiding significance to the comprehensive budget management,at the same time,for the similar refractory materials production enterprises in the current economic situation,to improve the enterprise budget management level,enhance the competitiveness of the enterprises has certain guidance.