Research On Optimization Of Total Budget Management From The Perspective Of Balanced Scorecard

In the ever-increasing competitive environment,real estate companies must constantly break through,increase their core competitiveness,and strengthen internal management.Comprehensive budget management,as a relatively important management tool at present,has been used by many companies,and has achieved certain results,improving the company's revenue.However,with the development of society,budget management has also shown many defects,including not very A good combination of strategic planning and ignoring non-financial indicators will affect the implementation of budget management.The Balanced Scorecard is a relatively advanced management tool.It can make up for the defects of budget management to a certain extent and combine strategic objectives with budget objectives.Therefore,this paper proposes the introduction of balanced scorecards in budget management to make up for the shortcomings of traditional budget management.This article takes LD Real Estate Group's budget management as a case study object,and designs a budget management plan based on a balanced scorecard.This paper first combs and summarizes the related research results and theoretical results of budget management and balanced scorecards,laying the theoretical foundation for the subsequent design of the program.Secondly,it makes a comprehensive analysis of the basic situation of the company's budget management and internal and external environment.From the company's budget management organization structure,preparation process,preparation content and preparation of the implementation and assessment aspects of in-depth analysis,and to dig out the problems that exist.The problem is mainly reflected in the fact that the budget target is out of line with the strategic target,and the lack of non-financial indicators and preparation analysis is limited to simple data comparison.The introduction of balanced scorecards can solve these problems to some extent.This paper uses the Balanced Scorecard to optimize the budget management of the case company,including the determination of the budget target,the setting,execution and control of the assessment index,and the design of the assessment mechanism.Finally,this paper proposes the safeguard measures in the specific implementation process of the program and predicts the implementation effect.