BSC In Auto Parts Enterprise Comprehensive Budget Management Application Research

Comprehensive budget management as a kind of effective planning and management tool,to improve enterprise efficiency,strengthen risk management and the rational allocation of corporate resources,realizing enterprise strategic landing,and other aspects plays an important role,is often used by the modern enterprise management as a management tool.The balanced scorecard is a full range of performance measurement and strategic management based on strategic management and control system.Connect the performance evaluation system of enterprise’s vision,mission and development strategy and enterprise,is a kind of comprehensive management and control system and method.Comprehensive budget management focuses on how to allocate resources and control,balance scorecard(BSC)is focused on how to drive and execution,each of which has its advantages and disadvantages shall deposit superior to the inferior,based on balanced score card on the basis of comprehensive budget management pattern.It is based on the above understanding,based on domestic and foreign mature budget management thought and the theory as the foundation,combined with where the author of the auto parts industry and enterprise,a company the implementation of the budget management of the actual situation,to explore in the use of the Balanced Scorecard for a company need to manage the budget management system and performance appraisal methods.Specifically,the comprehensive budget management theory and the balanced score card theory,combined with each other,at the same time,analyze the necessity of comprehensive budget management in auto parts industry characteristics and balance score card and as a breakthrough point,emphasizes the role of the comprehensive budget management in the Balanced Scorecard to the company’s strategic target and performance appraisal implementation.Combination where the author of a car parts company a company present situation,through the analysis of the introduced the implementation of Balanced Scorecard in the comprehensive budget management,hoping to give similar industry implementation of comprehensive budget management has reference significance,to enrich and develop the comprehensive budget management theory to increase the number of reference.