Research On The Comprehensive Budget Management System Based On Balanced Scorecard

Budget management was first developed in the United States at the end of the19 th century.After that,the theory and practice of budget management developed rapidly.At present,more than 90% of enterprises in the United States and Japan have adopted comprehensive budget management,and the rate of using the total budget management enterprises in the UK,Switzerland and other western European countries have reached 100%.but because of traditional comprehensive budget management has its inherent defect with strategic goals is not clear,too much focus on the financial indicators and ignore the non-financial indicators,it can't solve the problem of the enterprise.So it is badly in need of new management tools to be improved.The balanced scorecard is widely used in today's enterprise,and it is a new type of management tools that dividing the enterprise strategic objectives into financial,customer,internal processes and learning and growth four angles.While focusing on financial indicators,it also focuses on non-financial influence factors,which can guarantee the effective implementation of enterprise strategy and strengthen enterprise strategic control.Therefore,combines the balanced scorecard and comprehensive budget management,can realize the linkage between the short-term and long-term goals,achieving the result of balance,so as to reflect the integrity of the company's strategy and comprehensiveness.This article first introduces the background of the study,the meaning,process and content of the comprehensive budget management,meaning and development of the balanced scorecard,and the research at home and abroad.And then,take shengda company as the research object,introducing the development of Shengda company,the present situation,existing problems of comprehensive budget,the feasibility and necessity of comprehensive budget management,and in Shengda company's current budget management process on the basis of the introduction of the balanced scorecard.Finally,building shengda company's comprehensive budget management system based on balanced scorecard.