A Study On ZE Company's Comprehensive Budget Management System Based On The Balanced Scorecard

Comprehensive budget management is the use of budgets to optimize enterprise resource configuration,effectively organize and coordinate the production and business operation activities of the enterprise,complete the established business objectives.It can effectively control the production and operation activities of the enterprise,coordinate the work of various functional departments in the enterprise,and benefit the performance evaluation of the enterprise.Comprehensive budget management has become more and more widely followed by enterprises and active application,which has become an effective means for the management of the company.Analyzing the present situation of ZE Company's comprehensive budget management implementation,there are many problems:the employee' participation is not high;the goal of budget management is not tied to the company's strategic goals;the budget evaluation index is one-sided and so on.To this,we construct the overall budget management system based on the balanced scorecard:first of all,combined with the existing ZE company strategic goals,by way of strategic map,determine four dimensions of critical success factors:customer,internal processes,learning and growth.Secondly,through the way of questionnaire,and consulting relevant experts,identified the ZE Company's main performance evaluation indicators and adjust the main performance evaluation indicators,using Ronghong Yu's key performance indicators check list.Once again,the budget management index system of the corporate level is determined,and the department's budget management index system is detailed in the financial sector.Finally,on the basis of the relevant specific action plan,we compile the ZE Company's budget plan completely.Then,we expound the budget implementation process control based on the balanced scorecard,budget adjustment object and method,and budget evaluation method and the rewards and punishment mechanism,etc.In order to ensure the effective implementation of the comprehensive budget management system of ZE Company based on the balanced scorecard,we finally put forward the corresponding suggestions and measures.