Research On Comprehensive Budget Management Based On The Balanced Scorecard

The comprehensive budget management has been proposed since 1960 s.The practice of more than half a century has proved its important role in the business management and it has gradually become one of the important management methods to enhance the management level and operation effect of the enterprise.In recent years,some limitations of comprehensive budget management have been widely discussed and it needs to be improved by new methods.In addition to the inherent limitations of itself,the reason is inseparable from the increasingly significant guiding role of strategy from the perspective of theory and practice.People are increasingly concerned with the enterprise strategic management and looking forward to the implementation of strategy.At the same time,the birth of the Balanced Scorecard provides a new idea to perfect the shortage of comprehensive budget management.Compared with the more mature comprehensive budget management system in foreign countries,our comprehensive budget management system has a large space for development.This report takes our comprehensive budget management system as the research object,sums up the features of it by the normative research method and analyzes its inherent limitations,such as inadequate understanding,fuzzy target of budget,loose budget organization and so on.To solve these problems,the comprehensive budget management system based on the Balanced Scorecard is proposed in support of the existing theories.The use of operational research method will bring the Balanced Scorecard into comprehensive budget management,realizing the enterprise strategy and budget management's effective cohesion.With ZY Company from communication industry for the case analysis,in view of the problems existing in the comprehensive budget management process,the comprehensive budget management system based on the Balanced Scorecard is to be used.It improves the application of comprehensive budget management further,promoting the comprehensive budget management's popularization and effective implementation in our country.