Research On Comprehensive Budget Management Based On Balanced Scorecard In Small And Medium-Sized Foreign Trade Enterprise

With the continuously expending and deepening in the field of our country's foreign trade, the foreign trade enterprise is facing the challenge of international and domestic competition, at the same time it is also full of opportunities. Adopting what kind of internal management which can improve the company's foreign and domestic competition in the foreign trade enterprise is the most important strategy problem needed solving. Most of foreign trade enterprises adopt comprehensive budget management with the hoping that it can improve economic efficiency, but in the application of actual operation process because of the limitations in the traditional budget management, the foreign trade enterprise is badly in need of new management tools to replace or improve the traditional one.E company as a small and medium-sized enterprise, its budget management not only comprehensive and meticulous but also have some defect places, such as implementation on the strategy planning and budget, and budget which can't provide long-term motivation obviously is out of line with the strategy and so on. The balanced scorecard can be used to correct some flaws in E company's budget management and can be used to realize the successfully combination between the overall strategy and the budget.From the point of promoting the realization of E company's strategy, combining with the practice in E company, focusing on the analysis of the present situation and its problem in the small and medium-sized company's comprehensive budget management such as E company and then design a systematic management model combined the balanced scored card and comprehensive budget. With the hoping that the corresponding countermeasures and improvement system proposed by this paper can promote E company's operational activities which will push forward its realization of the company's strategy and make a further improved in E company's operational activities. Meanwhile hoping that the comprehensive budget based on balanced scorecard can also be helpful to the other foreign trade companies which have the same problems like E company.