Research On Comprehensive Budget Management Of G Power Company Based On Balanced Scorecard

Comprehensive budget management is a modern enterprise management tool for implementing enterprise strategy and strengthening process control.It is not a traditional budget,but an effective means for the whole process and all employees to participate in the realization of the company’s strategic objectives.Its function has gradually changed from the traditional plan and control to the comprehensive and comprehensive management with the functions of both incentive and evaluation Management mechanism,so that comprehensive budget management is also in the core position of enterprise management control.However,as the financial indicators focus on the past,neglect to provide early warning for customers,product quality,employee problems and opportunities,and lack of long-term thinking for the long-term development of the enterprise,in practice,it is necessary to constantly optimize the organizational form and management mode of the enterprise,and improve the theory and method of comprehensive budget management.The introduction of Balanced Scorecard to comprehensive budget management is to give full play to the advantages of comprehensive budget management and balanced scorecard,to maximize the value of the enterprise as the goal,to balance the different needs of various stakeholders of the enterprise;to combine comprehensive budget management with enterprise strategy,effectively promote the implementation of enterprise strategy;at the same time,balanced scorecard is also the performance evaluation of the whole staff budget management The work points out the working ideas.The first part of this paper mainly introduces the research status and progress of Balanced Scorecard and comprehensive budget management at home and abroad.The second part is the description of the theory and related concepts,mainly focusing on some concepts and theories of comprehensive budget management and balanced scorecard.The third part is the description of the current situation,mainly investigating and analyzing the current business situation and budget management of G power company.The fourth part is the key part of this paper,mainly for G power company’s comprehensive budget management put forward suggestions and objectives,and designed the use of Balanced Scorecard to G power company’s comprehensive budget management system construction and objective management,and on this basis,re planning the company’s comprehensive budget management indicators and content.The fifth part puts forward the safeguard measures that need to be implemented to introduce the Balanced Scorecard into the comprehensive budget management.The research of this paper has a strong practical guiding significance for the comprehensive budget management of domestic power companies,and can make up for some gaps in the comprehensive budget management of domestic power enterprises based on the balanced scorecard,so it also has a certain theoretical research value.