Research On Comprehensive Budget Of N Chemical Enterprises Based On Balanced Scorecard

Comprehensive budget management is one of the important methods of modern enterprise management.However,the comprehensive budget management implemented by many enterprises in our country has great shortcomings.Some companies' comprehensive budget management is even useless,which not only weakens the resource allocation and overall budget management of comprehensive budget management.The role of process optimization and the failure of enterprises to achieve their strategic goals.The balanced scorecard is a management method that balances the financial perspective,customer perspective,internal process perspective,and innovation and learning perspective to comprehensively manage the enterprise.Specifically,the Balanced Scorecard refined the corporate strategy,promoted the balance between short-term performance and long-term goals,internal operations and external environment,financial and non-financial performance and different stakeholders,and enhanced overall budget management.Synergy.This article takes N chemical companies as the research object,analyzes and studies the comprehensive budget management system of N chemical companies,and builds a comprehensive budget management system based on balanced scorecard for N chemical companies.This article first summarizes the meaning,characteristics,functions and content system of comprehensive budget management,and then introduces the theory of comprehensive budget and the advantages of implementing comprehensive budget management based on balanced scorecard.The third part of this paper evaluates the current status of the implementation of the comprehensive budget of N chemical companies through fuzzy comprehensive evaluation method,and analyzes the problems and impacts in the implementation of comprehensive budget management.Then,this article uses SWOT analysis to analyze the actual situation and macro environment of N chemical companies,and to obtain the optimal strategic goals of N chemical companies.Taking the balanced scorecard as the starting point,the company's strategy is integrated into comprehensive budget management to achieve comprehensive The balance of budget management,combined with the actual situation of N chemical companies,puts forward a comprehensive budget management model based on balanced scorecards.Under this model,it analyzes how the company formulates a strategy,translates the strategy into specific budget indicators,and how to budget Reorganize the organization and how to implement the budget execution and assessment.This article uses the four dimensions of the balanced scorecard to decompose and refine the strategic objectives into the budget indicators of each department,optimize the company's overall budget content,add some necessary budget tables,optimize the company's budget preparation method,and strengthen the control of budget execution And supervision,and cooperate with performance evaluation and reward and punishment systems to increase the company's enthusiasm to complete budget goals and promote the company's overall budget management.Finally,the company's comprehensive budget management guarantee measures are proposed,and the company's comprehensive budget management model is gradually improved and perfected.