Construction Of The Comprehensive Budget Management Of QL Company Based On The Balanced Scorecard

Comprehensive budget management is one of the important means of modern enterprise management,but in China there are many defects in the comprehensive budget management,and companies don't have overall budget management.This phenomenon weakened the effect of the comprehensive budget management,and lead companies can not achieve their goals.Balanced Scorecard can balance the financial perspective,customer perspective,internal process perspective and the perspective of innovation and learning,and it can control every aspect in a enterprise.Specifically,the balanced scorecard can resolve strategy,and contribute to the balance of internal management and external environment,financial and non-financial performance and the different stakeholders of the enterprise,and enhance the effect of budget management.This paper makes QL Company for the study,and analyze its comprehensive budget management system,and make a budget management system for QL Company,which based on balanced scorecard.This article first summarizes the connotation,features,functions and organization of the comprehensive budget management.Secondly,it summarizes the connotation of BSC and the advantages of BSC.The third part of this article describes the current status of QL Company's comprehensive budget management and analyzes its problems and impact in the implementation of comprehensive budget management.Then,this paper analyzes the actual situation and macro-environment of QL Company,draws the QL company's optimal strategic objectives,and introduces the strategic goal based on the Balanced Scorecard subdivision and the establishment of a comprehensive budget management system.Finally,this paper puts forward some questions that QL companies should pay attention to in implementing the overall budget management.