Discussion On Comprehensive Budget Management Of Enterprise Group Based On Balanced Scorecard

Since the reform and opening up in 1978,has made great achievements in China's economic reform,national economic environment has shown a high degree of market characteristics,enterprises in the development of their own,are constantly using the advanced management concept and management mode,the overall budget is one of them,as an important part of enterprise management.In the face of increasingly severe market environment,enterprise's survival situation is complicated and changeable,the enterprise only by improving the budget management level,in order to control the operating risk,improve enterprise budget development ability,enhance the competitiveness of enterprises,accelerate the development of enterprises.Balanced scorecard is a performance evaluation system of Harvard University professor Kaplan and Nolan Norton's joint research and development of this system,the enterprise strategy is divided into financial,customer,internal operation,learning and growth in four dimensions,the realization of specific indicators of the four dimensions of strategy,and improve the level of strategic implementation.In this paper,A tobacco group as an example,the comprehensive budget management based on the Balanced Scorecard as the research object,aims at the current situation and problems of budget management of A Province tobacco group company,the introduction of the Balanced Scorecard to establish balanced comprehensive budget management system based on BSC,and puts forward some suggestions to improve the comprehensive budget management system of the company.This paper first analyzes the domestic and foreign research status on the overall budget and Research on the status quo of the balanced scorecard,finally made comments on these documents;secondly,comprehensive budget management and the Balanced Scorecard theory,mainly introduces the concept of comprehensive budget management and the balanced scorecard,overall budget management theory,the feasibility and characteristics of comprehensive budget the management of enterprises based on the Balanced Scorecard;again is the introduction of comprehensive budget management of A Province tobacco companies in the case of the group,including A,tobacco companies group introduction,A tobacco companies' s comprehensive budget management basic situation of the company,comprehensive budget problems and the causes of the problem;finally,to build a balanced scorecard comprehensive budget management mode based on,including planning based on comprehensive budget management,balanced scorecard isestablished based on the Balanced Scorecard To determine the overall budget index system,standardize the Balanced Scorecard comprehensive budget evaluation system,build the Balanced Scorecard comprehensive budget management environment,balanced scorecard based on the comprehensive budget management implementation based on ability.And discuss the above on the budget management of A Province tobacco company research draws the following research conclusion and Enlightenment Based on,including establishing perfect budget management system is set up and implement appropriate effective operation system,budget organization of budget management is to support the smooth operation of the platform activities budget organization,the establishment of the information system is technology security budget system.