Research On Comprehensive Budget Management Of Company A Based On Balanced Scorecard

The overall budget management began from the United States.After the development and accumulation for many years,it finally became the budget management system commonly used in modern enterprises.Comprehensive budget management is also one of the three dominating systems of management accounting.The actual management effect of the comprehensive budget management system also meets the demands of expectation,and it has played an increasingly significant role in enterprise management practice.As an important means of strategic management,enterprises can achieve strategic goals through comprehensive budget management and carry out detailed and reasonable planning of their own business activities.However,in the actual operation of the enterprise,there are still many problems in its own budget management.The traditional budget administration has apparent limitations,and its lack of macro-long-term management plannt.It is embodied in the cases that unclear budget management responsibilities and budget management efficiency are not high,and it has deficiencies with corporate strategic planning.Therefore,in order to clearly express the strategic goals of the enterprise and realize the ideal effect of enterprise budget management,this thesis will optimize the budget management system of the enterprise by using the balanced scorecard.There is a clear complementary feature between the balanced scorecard and the comprehensive budget management.The balanced scorecard can effectively combine the overall strategic objectives of the enterprise with the daily business activities of the enterprise.It can achieve the combination of corporate strategic goals and business objectives,and the combination of long-term goals and short-term goals.Therefore,the effective integration of the balanced scorecard and the comprehensive budget management system can make the result orientation and budget orientation integrated,which is animportant direction for the future development of comprehensive budget management.This paper first elaborates the research background,research purpose and significance.It also reviews and comments on the domestic and international research of the comprehensive budget management and balanced scorecard.Then it mainly introduces the research content,research methods and technical routes of Company A,based on which the company A was used as a research object.Through on-the-spot investigation,the paper investigated the status of A in comprehensive budget management,and the following problems were discovered through research:the insufficient fit of budget objectives and strategic objectives in overall budget management,the shortcomings in budget preparation,the lack of budget execution and monitoring,and the incomplete budget assessment system.It is proposed to build a comprehensive budget management system based on balanced scorecard.Then analyze the necessity and feasibility of the introduction of the Balanced Scorecard by Company A.Based on the four dimensions of the Balanced Scorecard,the company’s comprehensive budget management system was constructed.It introduces the safeguards that Company A needs to introduce the Balanced Scorecard.Finally,review the full text of the study and draw conclusions.