The Research Of Building Tiankang Biology Comprehensive Budget Management System Based On BSC

The report of the Nineteenth National Congress and the 2019 government work report also proposed "full implementation of budget performance management".Comprehensive budget management is applied to modern enterprises,which not only helps companies better control daily business activities,but also has Significant significance.Balanced scorecards are widely used due to the importance attached by modern business management to non-financial indicators.The introduction of balanced scorecards can make up for the shortcomings of budget management focusing only on financial indicators,and it also expands the practice and application of comprehensive budget management.Based on this,first of all,this article selects Tiankang Biology,China's first batch of national key leading enterprises in agricultural industrialization,as the main case study object,combined with balanced scorecard and comprehensive budget management,it is found that Tiankang Bio's budget management is still in the state of traditional budget management.Secondly,the comparative analysis method is used to analyze Tiankang Biological's existing budget error analysis and defect analysis,and explore its budget management in terms of comprehensiveness of indicators,timeliness of analysis,and comparability of data.Then,through the study of the balanced scorecard theory and the case of Tiankang Biology,the balanced scorecard evaluation system was applied to Tiankang Biology,a comprehensive budget management system was rebuilt,and the budget effect was compared.The study was based on balanced scoring Advantages of the card's comprehensive budget management.Finally,the corresponding safeguard measures are proposed from the four aspects of employee management awareness,information construction,budget supervision prevention and control and balance mechanism.In order to make the use of comprehensive budget management more effective in modern Chinese enterprises,this article attempts to use the balanced scorecard to expand the case study of comprehensive budget management,hoping to provide a reference for the practical research of comprehensive budget management in Chinese enterprises.