Research On Optimization Of Comprehensive Budget Management Of YQ Company Based On Balanced Scorecard

As an important means of enterprise management,comprehensive budget management has been employed for one hundred years in field of western enterprise management,making great progress enormously.It plays an important role in the implementation of enterprise strategy,improvement of management control and evaluation of incentive.It can be said that comprehensive budget management is a sharp tool of modern enterprise management and control.In order to reflect the strategic orientation of comprehensive budget management more clearly,this paper put forward thinking dimensions of balanced scorecard grafted to the comprehensive budget management system,promote the business indicators,financial indicators as one budget index system,integrate short-term profit index and strategic goal,implement comprehensive budget indicator as one,Truly achieve staff participation and industry integration,promote the comprehensive budget management is more valuable and easier to implement.It is combing that the case of YQ's comprehensive budget,giving an in-depth analysis of YQ company comprehensive budget management in organizational environment,establishment and examination,implementation and analysis,evaluation and feedback,improvement and optimization and related problems,giving a overall consideration about causing factors of.On this basis,with the aid of thinking over work,exploration and practice,this paper attempts to improve organizational structure,standardize the process criteria and methods of budget,strengthen the implementation and supervision of,optimize assessment system of comprehensive budget,establish the platform for real-time monitoring of the budget management system,etc.,sets up a system based on the balanced scorecard to optimize and.With the help of strengthening the concept of comprehensive budget management and enhance the awareness of budget management through training,publicity and implementation;the establishment of a comprehensive budget information system and the realization of real-time data sharing of the financial business system provide a strong guarantee for the optimization and implementation of comprehensive budget management system based on the balanced scorecard;it is expected that YQ's comprehensive budget management system can be optimized and restructured,so as to improve the management level of the company and promote the sustainable and healthy development of the company.At last,it is summarized the whole paper and indicating experience and deficiency,providing the prospect of theoretical and practical development of comprehensive budget management in the future.Based on the perspective of balanced scorecard,this paper optimizes and constructs the comprehensive budget management system of "true compilation,true execution and true assessment" of the comprehensive budget,promotes the realization of goals,resource integration and business cooperation,and promotes the enterprise operation to a new level,providing experience for the optimization of the comprehensive budget management system after the mixed reform of state-owned enterprises.