| The theory of comprehensive budget management has been developed in Western countries for nearly 100 years and accumulated the advanced management experience of many excellent enterprises,it is one of the most popular modern management modes in the world at present.The significance of comprehensive budget management for enterprises mainly lies in: First,it strengthens the supervision and control of enterprises.Through the overall budget management of business,finance and capital etc.for all levels of departments,the decision-maker can achieve the tracking of the overall development of the company and revise it in time to ensure effective control;Second,the optimal allocation of enterprise resources can be promoted,and it can improve the efficiency of enterprise operation,in order to achieve the maximization of overall economic benefits;Third,it provides protection for the company's decisions;Four,it improves the performance assessment of enterprises,facilitates the achievement of the goal;Five,it can provide management standards for enterprises.In a word,comprehensive budget management is an important grasping hand in the dynamic competitive environment,which is conducive to improving the efficiency and effect of enterprise management.This paper takes Z company as the research object,through the analysis of its industry integrity,we come to the conclusion that low-cost control mode can strengthen the competitiveness of enterprises,and comprehensive budget management is an effective way to help enterprises achieving strategic planning goals in the road of sustainable development.After the questionnaire and interviewing job done in Z company,we found many problems with its current budget management: the forced setting of budget organization goal,the irrational process of budget compilation,the loose control in adjustment segment,the low participation from all staff,the one-sided budget evaluation indicators etc.In this paper,an overall budget management system is constructed based on Balanced scorecard: determines the key index of budget management in four dimensions of finance,customer,internal process,learning and growth by strategic map,and expounding the budgeting,execution,adjustment,evaluation method and reward and punishment mechanism etc.one by one based on balanced scorecard.Finally,this paper puts forward the implementation plan and effective safeguard measures,sets out the steps of Z company's comprehensive budget management optimization and implementation,in the sound organization,leadership attention,full participation,the promotion of information to ensure its implementation.There is no precedent reference of Balanced scorecard and comprehensive budget management combined in the industry,this article hopes to broach the subject and needs further study. |
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