Research On The Comprehensive Budget Management Of H Company With Balanced Scorecard

Comprehensive budget management plays an indispensable role in improving the management level of enterprises.However,there are still some problems in the implementation of comprehensive budget management,which makes it difficult to adapt to the needs of enterprise management.This paper firstly combs the research status of comprehensive budget management at home and abroad,elaborates and analyzes the theoretical basis of the combination of BSC and comprehensive budget management,and lays a theoretical foundation for the subsequent research.Then,based on the analysis of the current situation,existing problems and causes of the comprehensive budget management of H Company,this paper expounds the design idea of BSC integrating the corporate strategy with the comprehensive budget management and improving the existing comprehensive budget management system of H company: On the one hand,taking the formulation of enterprise strategy as the starting point,combining the four dimensions of BSC,the enterprise strategy is decomposed into a strategic map,and then the strategic map is refined into the budget target of the enterprise.On the other hand,combined with the four dimensions of BSC,the budget implementation is assessed,the analytic Hierarchy process(AHP)is used to determine the weight of each assessment index,and combined with the development needs of H company to develop the evaluation criteria of each budget index and the reward and punishment system of comprehensive budget management.Finally,in order to ensure the implementation effect of the improved comprehensive budget management system,we have formulated five safeguard measures.The improved comprehensive budget management system of H Company has realized the organic combination of enterprise strategic management(direction),comprehensive budget management(how to achieve strategy)and performance management(feedback and supervision)by using BSC,connecting all aspects of complicated enterprise management into a main line and improving the level of enterprise management.This paper hopes to improve the comprehensive budget management of H Company by introducing BSC,solve the problems existing in its comprehensive budget management,develop a more reasonable comprehensive budget management system for H company that meets the needs of enterprise development,and at the same time provide some references for enterprises with the same problems.