Research On Comprehensive Budget Management Optimization Of SN Company

Comprehensive budget management is an important management tool for enterprises.By using comprehensive budget management tools,enterprises have improved their performance.The "Thirteenth Five-Year Plan" clearly stated that in order to further develop the economy,China must change its economic development mode and adjust its economic structure,which has intensified competition in China's market economy.Therefore,under this background,enterprises can only achieve better development by continuously improving their core competitiveness and attaching importance to their management capabilities.However,with the development of the market economy,The inadequacies and defects of the comprehensive budget of the enterprise are gradually exposed.For example,comprehensive budget management cannot yet be well integrated with corporate strategies,and financial indicators have been overemphasized in the management process.Inadequate attention to financial indicators.These shortcomings have also affected the effectiveness of comprehensive budget management,which has led to the development of the entire enterprise being restricted.Comprehensive budget management has played a positive role in the development of enterprises,and the balanced scorecard can decompose the company's strategy into corresponding driving factors,thereby forming specific and causal performance evaluation indicators.Based on this,this article introduces the balanced scorecard into the comprehensive budget management of the enterprise,and will combine the case of the SN company in the comprehensive budget management to build a budget management indicator system based on the balanced scorecard to explore the improvement of comprehensive budget management.This article takes SN Company as an example,and adopts literature research method,case analysis and other methods to analyze the company's comprehensive budget management status and existing problems,and proposes an optimization plan that introduces a balanced scorecard and corresponding implementation guarantee measures.First of all,the related theories of comprehensive budget management and balanced scorecard are sorted out,so as to provide a theoretical basis for the subsequent improvement plans.Secondly,the situation of SN's comprehensive budget management is described,and the problems existing in SN's comprehensive budget management are found.Thirdly,based on the problems existing in SN's comprehensive budget management,this paper proposes corresponding improvement measures,including the establishment of a comprehensive budget management model system based on a balanced scorecard,the establishment of corresponding budget indicators,and the establishment of a corresponding indicator evaluation mechanism.Finally,in order to ensure that SN's comprehensive budget management can be well integrated with the balanced scorecard,this article also proposes a series of safeguard measures.Through the research in this paper,the introduction of the balanced scorecard into SN's comprehensive budget management can integrate the enterprise's budget management with the company's long-term strategic planning.In comprehensive budget management,construct a budget management index system based on balanced scorecard,improve the defects of the original comprehensive budget management,strengthen the internal management of the enterprise,and allow the resources of the enterprise to be reasonably allocated,thereby improving the management level of the enterprise.Enhance the core competitiveness of enterprises.It is hoped that the research in this article will be helpful to promote comprehensive budget management optimization research,and strive to provide a certain reference for the management of enterprises.