Research On DL Container Company Comprehensive Budget Management Based On Balanced Scorecard

The theory of comprehensive budget management system has a long history,many foreign enterprises have been widely accepted.In China,although comprehensive budget management started late,it has been gradually recognized by the industry in recent years.The implementation of comprehensive budget management can improve the working efficiency of enterprises,reduce business risks,optimize resource allocation and expand the profit space of enterprises.However,the traditional comprehensive budget management system has limitations and is not perfect.For example,the traditional comprehensive budget management can not perfectly match the strategic objectives of the enterprise,which will make the management of the company ignore the strategic development plan of the company and only focus on the short-term interests,greatly reduce the advantages of using the comprehensive budget management,and even make the comprehensive budget management only become the direction of business,far away from the needs of the company’s management and operation,so it is difficult to promote the company Long term development.In this paper,Literature Research,questionnaire and field survey methods are used to do a deep research on the overall budget management of DL container company based on the balanced scorecard.First of all,this article through reading a large number of literature,the overall budget management and balanced scorecard related to the theory of a preliminary understanding,and to summarize the presentation.Then,it makes an in-depth study of DL Container Company’s existing organization,working-out method and content,working-out process and evaluation,and finds out the deficiency.According to the deficiencies,this paper introduces the balanced scorecard into the overall budget management,analyzes the development strategic objectives of DL container company,and uses the balanced scorecard to divide the strategic objectives into four dimensions,broken down into comprehensive budget targets.Through the establishment of Budget Committee and Budget Working Group to ensure the implementation of the overall budget,supervise the implementation of the budget,for DL container company to re-establish the overall budget management system and evaluation work.It is proved that the method combining the balanced scorecard with the comprehensive budget management is reasonable and feasible.The comprehensive budget management system of DL container company based on Balanced Scorecard is an important tool to guide the enterprise to achieve its strategic objectives.The introduction of Balanced Scorecard into comprehensive budget management can provide direction for budget indicators,improve the company’s risk tolerance and core competitiveness,and make comprehensive budget management more comprehensive and strategic.By studying the comprehensive budget management of DL container company based on the balanced scorecard,we hope to make the comprehensive budget management of DL container company more perfect,make more contributions to the development of theenterprise,and provide reference for other similar enterprises to optimize the comprehensive budget management of the company.