Research On Enterprise Strategic Budget Management Based On Balanced Scorecar

With the deepening of the national "One Belt,One Road" initiative,the domestic market economy is gradually turning to global development,which requires the marketization and standardization of our market economic construction.At present,the scale of domestic social economy is still expanding,and the number of enterprises is also increasing.The competition between enterprises gradually expands from product competition and sales competition to enterprise strategic competition,capital competition,enterprise management competition and other aspects.However,enterprises should improve their management level and market competitiveness in the complex and changeable internal and external market environment.On the one hand,they should vigorously innovate and develop new products,actively explore the market,expand sales channels,and improve product revenue.On the other hand,it is necessary to explore the management mode suitable for the enterprise itself,so that the management of the enterprise is more systematic,planned,comprehensive,reasonable allocation of resources,relatively reduce operating costs,improve management efficiency,so that the enterprise has a place in the fierce market competition.Balanced scorecard(BSC)is a new application tool in the field of modern enterprise strategic management,which can achieve a high level of specialization in performance management and combine performance management with balanced scorecard management,and then improve the level and efficiency of enterprise management,through the implementation of BSC and strategic budget management,can achieve the complementary advantages of the two,and the use of advanced management theory to enhance the level of modernization of enterprise management system,and further enhance the core competitiveness of enterprises.In this thesis,H Electronics Company as the target of the study,through a large number of business management practice information,the introduction of BSC implementation of strategic budget management mode analysis,found that the enterprise in the strategic budget management there are still some imperfect places,this thesis put forward BSC method to implement the enterprise strategic budget management mode construction and Improvement of the idea.Specifically include: construct strategy-oriented enterprise budget management mechanism,set up strategic budget management organization;Transform the strategic development goals of enterprises into budget management indicators with BSC;To reasonably prepare the annual budget;Construct quantitative measures of strategic performance appraisal and evaluation.Supervise and implement the budget management plan of the enterprise.In order to ensure the smooth implementation of the enterprise strategic budget management plan,this thesis also designed some safeguards,including: improve the organizational structure of budget management,optimize the enterprise strategy index system,build the information platform of budget management,strengthen the construction of strategy and strategic budget management enterprise culture,improve the level of fine budget management,enhance the enthusiasm of all staff to participate in the budget.The research of this thesis is helpful to realize the strategic management objectives of H Electronics company by using balanced scorecard,It is hoped that the research conclusions of this thesis will be of reference significance to other companies in the industry.