The Research On Comprehensive Budget Management Of S Company That Based On Balanced Scorecard

With the continuous application of comprehensive budget management in the enterprise,the traditional comprehensive budget model has exposed more and more problems.The traditional comprehensive budget is easily out of touch with the long-term strategy of the company,and the assessment indicators are relatively single and lagging,and are mostly concentrated on financial indicators.In order to improve overall budget management,many researchers have proposed the concept of combining a balanced scorecard with comprehensive budget management.This paper mainly studies the comprehensive budget management of S company based on balanced scorecard.First of all,by referring to a large number of literatures and summarizing the current research status at home and abroad,the relevant theories of comprehensive budget management and balanced scorecard are defined.Second,about the present situation of S company the comprehensive budget management is analyzed,using a questionnaire method to identify the current S company the comprehensive budget management,budgeting in terms of employee participation is not high,the budget management target is closely combined with the development of the company strategic objectives cannot,budget problems such as one-sided single evaluation index;Next,this paper analyzes the existing problems of the current comprehensive budget management system of S company and builds the comprehensive budget management system of S company based on balanced scorecard.Firstly,the key success factors of S company in finance,customer,internal process,learning and growth are determined based on the strategy map of S company.Through questionnaires,refer to the actual data from previous years ultimately determine S company's comprehensive budget management target,on the basis of the specific action plan,company S complete the preparation of the budget process.It also expounds the control and adjustment of the comprehensive budget management based on the balanced scorecard in the implementation process,as well as the budgeting method and the reward and punishment mechanism,etc.Finally,in order to effectively implement the comprehensive budget management system and balanced scorecard,some corresponding safeguard measures are put forward.Through this study,in the hope that in the aspect of theory of the balanced scorecard and comprehensive budget management to the combination of the appropriate,and provide a new approach for S company,using the comprehensive budget management system based on balanced scorecard,realize the company S own better development.