Design And Research Of Comprehensive Budget Management System

With the rapid changes in the modern social and economic environment,enterprises are facing pressure from all aspects,and the application of comprehensive budget management has become an inevitable choice for enterprises.Comprehensive budget management is one of the few management control methods that can integrate all the key issues of a company into one system.Can help companies deal with stress and solve management problems.Traditional full budget management has some problems,such as derailment from strategy,fragmented performance evaluation,inaccurate budget,etc.Therefore,this paper attempts to introduce the Balanced Scorecard and Activity-based Costing method into the overall budget management system so that comprehensive budget management can effectively perform its functions..On the basis of reviewing relevant domestic and foreign literatures,this article introduces basic theories such as strategic management theory,control theory,incentive theory,and introduces comprehensive budget management,balanced scorecards,and activity-based costing methods on the other hand.Then,the possibility and advantages of combining the overall budget with Balanced Scorecard and Activity-Based Costing are analyzed.Then,a comprehensive budget management system based on Balanced Scorecard and Activity-Based Costing is constructed.The established system starts with strategy.Based on the drawn strategy map,the company prepares the company's balanced scorecard,followed by budget preparation,budget execution and control,budget adjustment,budget analysis,budget performance assessment,and rewards and punishments.In the budget preparation,according to the company's budget and balanced scorecard,the department's balanced scorecard and department's budget are determined,the production department applies the operation basic budget to prepare the cost budget,and the functional department's office applies the zero-based budget to prepare the cost budget.Then,taking XH Company as a case,a comprehensive budget management system was established to solve the problems existing in its budget management to resolve the management problems of XH Company and to look into the expected results.Finally,put forward safeguard measures in the implementation of the overall budget system,such as senior management support,continuous communication,staff training,formulation of institutional documents,and strengthening of information construction,reaching conclusions.Researching integrated management accounting tools is a relatively new research direction.This paper innovatively applies the Balanced Scorecard and Activity-Based Costing to the design study of the overall budget management system,strives to use their complementary functions,and improves the overall budget management system to provide reference for other companies.