| The Credit Card Center of ZX Bank was founded in 2003.In 2004-2005, the budget management in the Credit Card Center of ZX Bank is only used to the prediction of the annual business indicators, financial indicators, the role of budget management was poor. In 2006, the Credit Card Center of ZX Bank issued the "budget management approach", the implementation of a comprehensive budget management, including budget preparation, adjustment and execution monitoring etc. The comprehensive budget management after several years of development, play a role has been in business management, decision support, but because of the lack of a scientific budget management tools, comprehensive budget management in the Credit Card Center of ZX Bank, there are some problems:The budget process, the strategy come apart, failed to play the role of the assessment mechanism; In terms of budget model, the accuracy, breadth and dimension cannot meet the needs of management, cannot very well to provide decision support and also cannot meet the need of the project budget management. In addition, the budget organization and the budget system also needs to build and improve. The comprehensive budget management level of the Credit Card Center of ZX Bank needs to be improved.In this paper, through a comparative study of comprehensive budget management, balanced scorecard and activity-based budget; hoping to integrate management accounting tools to improve the comprehensive budget management level of the Credit Card Center of ZX Bank from the aspects of the budget organization, budget process and budget model, budget system. Specific recommendations are as follows:Budget organization, the establishment of a comprehensive budget management committee to improve the budget management organization structure; Budget process, using the Balanced Scorecard to connect the budget and strategy, establishing Strategy Oriented the budget system, detailed budgeting process to reduce the argument between the financial sector and the business sector; Budget model, using activity-based budget constructing multidimensional budget, seek refinement motivation, establish business budget and financial budget integration model, introducing such as FTP profits and economic capital cost conception, change from book profit to economic profit management; Budget system, build the budget system replace excel manual preparation, through the system to achieve budget based data automatic collection, budget reporting, summary, issued, forecasting and approval, using the system to realization multi dimension, multi scenario, multiple versions of the budget.Balanced score card to promote enterprises to unify the strategic planning process and the implementation of the budget process and enhance the degree of budget support for strategic. It support the allocation of resources through the hierarchical Balanced Scorecard and its corresponding annual budget, and evaluate the contribution of the cost center to the strategic objectives through the comparison of resource allocation and the completion of a variety of business, financial and other indicators.Activity-based budget can provide a single customer profit and loss situation, It plays an important role in project effect prediction and monitoring, so as to meet the needs of project budget management. Activity-based budget well meet the "take the customer as the center" of the budget management. It provides the tools for further improving the different management of group customer, integrated solutions and cross selling management, implementing strategic objectives in business level of the ground, and customers refining management.In the specific environment of credit card business, the advantages of two kinds of management accounting tools are integrated in the budget management system, which makes a strategic oriented multi-dimensional management system. It can better meet the needs of business management. At the same time, it can provide valuable reference for the relevant enterprise practice and academic research. |
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