Research Of Comprehensive Budget Management Based On The Balanced Score Card In DL Company

The comprehensive budget management as a business management tool has promoted the vigorous development of the company,but after experiencing nearly a hundred years of development and changes,there are also some problems:the budget objectives and strategic objectives are difficult to effectively dock,the budget indicators are simple,the budget is weak,the company High-level issues such as obscuring budget targets and other goals for achieving performance goals.In order to solve the shortcomings of comprehensive budget management,scholars have proposed combining the balanced score card with comprehensive budget management to make up for the inadequacies of traditional comprehensive budget management.Balanced score card can refine the company`s strategic goals and promote the company’s balance.It enriches the budget index system and evaluation,strengthens the evaluation criteria,forms a synergistic effect with the comprehensive budget management,and jointly promotes the sustainable development of the company.At present,most of the studies on comprehensive budget management and balanced score card mainly involve large-scale enterprises such as power generation accessories,steel manufacturing,hospitals,etc.,and there are few studies on construction hardware companies.The construction hard-ware industry is revived by the construction industry and infrastructure.The development space is huge.In the face of opportunities and challenges,architectural hardware companies should determine their strategic goals and do well in development planning.This paper starts with the basic ideas of basic theoretical research,proposing problems,and solving problems and proposing safeguard measures.Through reading a large number of domestic and foreign literatures,we have learned the current situation of theoretical and practical exploration of domestic and foreign scholars on comprehensive budget management and balanced scorecards,and learned the theoretical knowledge and internal connections between them.Through field surveys,interviews with case managers,and access to corporate data,we understand DL’s existing comprehensive budget management system,performance evaluation model,and implementation,and then find out the existing problems of its comprehensive budget management in order to achieve the full complement of the original The purpose of budget management is to combine the characteristics of architectural hardware companies and design a comprehensive budget management optimization program based on a balanced score card.Based on DL’s strategic objectives and business plans,the program first decomposes strategic objectives from the four dimensions of finance,customers,internal operations,learning and growth,refines the budget objectives and sets their target values,optimizes budget preparation,and establishes comprehensive budget management.The organization improved the comprehensive budget management organization framework and finally put forward a performance evaluation system based on four dimensions.Through the implementation of this program to enhance the role of comprehensive budget management,truly implement the "full-process,all-round,full participation" comprehensive budget management model,improve corporate operational efficiency,improve the performance evaluation system,optimize resource allocation,help DL company to achieve early Strategic objectives.The purpose of this paper is to optimize the DL company’s comprehensive budget management system by introducing a balanced scorecard,and at the same time provide reference and value for other companies of similar size.However,due to the different strategic objectives and internal processes of different types of companies,the four dimensions are different in terms of weights and set indicators,which should be combined with the actual situation of the enterprise to optimize comprehensive budget management.