Research On Comprehensive Budget Management Based On Balanced Score Card Of Guanhua Corporation

Comprehensive budget management is an important means of enterprise management, it can effectively manage and control the development of the company. With the development of market economy in our country, more and more advanced western management theory is introduced. Comprehensive budget management has been extended to all walks of life, are increasingly brought to the attention of the enterprise management. But always ignored when domestic enterprises in the comprehensive budget management and the importance of combined closely with the corporate strategy, but often only focus on financial sector, nor any other fields to provide for the enterprise budget management support. In the process of actual implementation of the budget management can't effectively pegged to the long-term strategy, the short-term effect is obvious. Management did not pass a budget management implementation view of budget management, comprehensive control of enterprise management, promote the purpose of the enterprise strategic target implementation. However, with the emergence of new management tools such as the balanced scorecard, make people have new ideas and perspectives to improve the budget management theory and methods.By studying the comprehensive budget management theory and development and characteristics of the balanced scorecard theory, can be found that the complementary, based on this, and expounds the introduction of the balanced scorecard theory model of comprehensive budget management features and advantages. Then, the basic situation of guanhua company are described, analyzed the present situation of the budget management target system, summarizes guanhua company current budget management target system existence index set single linked to the strategic target, the target is low, close enough, and the brief analysis of the causes of these problems. Then, aiming at the shortcomings of the guanhua company budget management target system, based on the idea of the balanced scorecard and framework from four dimensions to design a set of scientific and reasonable system of comprehensive budget management goal. Finally, the effective use of new comprehensive budget management goal system puts forward some Suggestions. Hopes for guanhua company case studies, in the budget management improvements to other dairy companies to provide certain reference significance and reference value.