Construction And Application Of ASC's Comprehensive Budget Management System Based On BSC

The survival and development of an enterprise are carried out under its strategic guidance.Strategic management plays a role in coordinating the overall situation in the daily operation and management of the enterprise,guiding the enterprise to allocate resources appropriately.As an important part of enterprise management activities,comprehensive budget management plays an increasingly important role in enterprise management practice.As a typical refined oil sales company,Company A is faced with unsatisfactory implementation of comprehensive budget management and cost scale in the context of the slowdown of domestic economic growth,the transformation of bulk cargo transportation structure and the changing market environment of the implementation of the National Six Standard To reduce serious problems such as difficulties,its existing budget management system only focuses on the realization of financial budget indicators.In the process of enterprise management,there are drawbacks that are disconnected from important links such as corporate strategic goals and performance management.Create a clear internal competitive advantage under the severe market environment.However,the biggest advantage of BSC is that it can decompose corporate strategy into corresponding driving factors and form performance evaluation indicators,which are specific,causal and balanced,so as to achieve organic integration with strategic goals and improve budget management Drawbacks.On the premise of fully understanding the current theoretical basis and research status of budget management,this article combines the understanding of the current status of company budget management during the work of company A.By studying the main problems existing in Company A's current budget management,and then optimizing it by introducing BSC,the optimization ideas are: first,determine the company's strategic goals based on the analysis of Company A's vision and internal and external environment;second,The strategic goals are decomposed according to the four dimensions of BSC and the success drivers of each dimension are analyzed;then,the success drivers are converted into budget indicators,and target values are set for the selected key budget indicators;finally,the budget is prepared based on BSC,Implementation,adjustment,and evaluation process to optimize.In order to ensure the smooth implementation of the comprehensive budget plan based on BSC,this article puts forward corresponding safeguard measures for possible difficulties.