Applied Research, Based On Abm-bsc Concept Of Corporate Budget Management Improvement

As a systemic control mechanism of management, budget management is widely used in both domestic and foreign enterprises. However, there are some problems occurred in traditional budget management along with increasingly fierce of market competition and the more complicated enterprise environment. There are problems such as strategic intent of organizations not being implemented very well, and the optimal allocation of resources difficult to realize, and disjointing of the awards and punishments or budget and non-financial indicators which are the budget drivers. With his own experiences, the author realized both the importance of budget management and the deficiencies of budget management that need to be improved.However, the development and application of new management tools such as ABM (activity-based management) and BSC(balanced scorecard) provide new management concepts and methods to improve budget management. This dissertation studied interlinkages between ABM,BSC and budget management, straighten out the logic of them, and emphasized the effect of complementarity and integration of the three tools, and presented the improved mode of budget management that based on the "ABM-BSC" concept.Start with issue-oriented, the dissertation introduced the budget management theory and practice, and revealed the defects of traditional budget management and their causes; and then expatiated the content of ABM and BSC, analyzed the intrinsic link of them. Based on the logic framework of integration of management accounting tools, the dissertation discussed the model of relations of ABM,BSC and budget management, and presented the improved mode of budget management that based on the "ABM-BSC" concept;and then it's the case study of SA company, which used the method and concept of ABM and BSC to improve budget management. The last section is the conclusion of this dissertation, which pointed out the applied significance of the dissertation as well as the limitation of it.This dissertation is not intended to subvert the traditional budget management theory, nor to create a new system, but want to introduce advanced management accounting tools to improve budget management. Because the improvement started with the logic relationship of management tools'application, and focused on the application of management concepts, Therefore, it has the feasibility of application in enterprises, especially whose management foundation is good. At the same time, the author hope to provide reference for other enterprises to improve their budget management through the case study.