Research On The Comprehensive Budget Management Of T Company Based On Balanced Scorecard

Comprehensive budget management is an important tool of modern enterprise management,which has been widely used in the actual management of enterprises.The traditional comprehensive budget management system only plans the operation,investment and financing activities in a period of time,and pays more attention to financial data and fund management.However,only focusing on financial indicators can not fully reflect the development of enterprises,which is not conducive to improving efficiency and achieving strategic goals.After constant revision and innovation,the comprehensive budget content has gradually become diversified.In this paper,the Balanced Scorecard theory is introduced into the comprehensive budget management system,and non-financial indicators are integrated to explore a more suitable comprehensive budget management system for T company.Based on the operation characteristics of railway transportation industry,this paper analyzes the current situation of comprehensive budget management of T company,and finds that there are some problems in the aspects of organization structure,preparation mode and preparation method of comprehensive budget management,such as low correlation between budget preparation and company objectives,lack of evaluation of non-financial indicators,imperfect organization,imperfect supervision and assessment system,and inadequate information construction T company’s comprehensive budget management optimization plan based on Balanced Scorecard.That is,according to the strategic objectives of the enterprise,the strategic objectives are divided into four dimensions of budget objectives: financial,customer,internal operation,learning and growth by using the balanced scorecard.The key indicators of each budget preparation center are set according to the budget objectives,and the key non-financial indicators such as employee and customer satisfaction,vehicle and route planning efficiency,safety and security efficiency are introduced.The comprehensive budget managementoptimization scheme based on the Balanced Scorecard constructed in this paper is used to evaluate the comprehensive operation performance of T company in recent three years.It is found that the evaluation of customers,learning and growth dimensions of the company does not attach importance to,and the evaluation is not objective.It is suggested that the company timely strengthen the professional training of staff,establish the awareness of budget management,improve the level of information technology,and improve the evaluation system Measures to continuously improve the operation and management of the company.