Construction Of Comprehensive Budget Management System Of Tibet Mineral Development Co.,Ltd

Enterprise budget management research and practice has a history of nearly a century,as a management tool,budget management has been controversial for years,as the management goal on financial index defects caused some managers,corporate still budget management has achieved universal acceptance,the research on budget management also gradually thorough,how to avoid disadvantages of budget management,budget management to carry out the enterprise development and the advantage of the management goal,is the focus of the theory and practice.With the further development of management technology and related theoretical research,the fusion of a variety of management tools,and gradually become an important means to make up for a lack of budget management,the balanced scorecard through a series of the use of non-financial indicators with logical motivation relationship,in the short term and long term,the external and internal,lagging and result has carried on the balance between indicators,to a certain extent,solve the deficiency of the budget management.The economic development of Tibet and other remote and poor areas is relatively backward,the management foundation is relatively weak,and state-owned enterprises bear heavy social responsibility.It is necessary to improve management ability,standardize management behavior and improve management efficiency.In order to promote management innovation,this paper takes Tibet mining company as an example,adopts the methods of case analysis,literature research and investigation,and constructs a comprehensive budget management system based on balanced scorecard,on the basis of analyzing problems in enterprises,using decomposition strategic target,strategic map by financial,customer,internal processes and learning and growth four dimensions motivation relationship indicators,the use of balance motivation and results,short-term and long-term,internal and external,the contradiction between quantification index for budget,a series of strategic goals of each dimension index weight using the analytic hierarchy process(AHP)to carry out scientific computing,according to the business process design organization,indicators,preparation,implementation,evaluation and improvement six complete sub system.This paper enriches the Tibet mining company,the implementation of the budget management mode,hope this system can be close to the practice ofmanagement of the company to promote the company development goals of the ground effect,enhance the capacity of company development,also hope to other state-owned enterprises for Tibet region,improve the new management ideas,innovative management style,to realize the sustainable and healthy development of the enterprise,promote the implementation of the progression of the region out of poverty.This paper is divided into six chapters.The first chapter is the introduction,which introduces the research background and significance as well as the research status at home and abroad.The second chapter expounds the theory of budget management and balanced scorecard.The third chapter puts forward the idea of constructing comprehensive budget management system.Chapter four analyzes the current situation and problems of Xizang mining company's budget management.Chapter five constructs six systems of comprehensive budget management based on balanced scorecard.Chapter six describes the implementation and safeguard measures of comprehensive budget management system in Xizang mining company.