The Comprehensive Budget Application Research Of Balanced Scorecard Introduced By A Company

At present,the concept and method of comprehensive budget gradually become the core of daily management of enterprises and have achieved remarkable results.However,the comprehensive budget still has a lot to be perfected in the process of enterprise management practice in China.The balanced scorecard,short for BSC,as another important management tool of management accounting,was introduced into our country,gradually become an important tool enterprise strategy and performance management.In theoretical research,more research on BSC and comprehensive budget independence,less research on integration of these two tools.And,in fact,without the support of a comprehensive budget,enterprise strategy cannot effectively be executed.Otherwise,without the support of BSC,the direction and effectiveness of comprehensive budget cannot be guaranteed.Firstly,this article briefly describes the background,the significance of the topic and relevant literature at home and abroad.Then introduces the concept of comprehensive budget and BSC,analyzes the necessity and main way of combining the two.Then through the case of company A,explains in detail the process and status of the BSC in the comprehensive budget of the enterprise,and the results,problems and causes of the problems are analyzed.Finally,some Suggestions are proposed for the problems existing in the application.This paper summarizes the premise and key of using the BSC introduced into the comprehensive budget of the enterprise,and puts forward the prospect.In the process of the application of the BSC introduced into the comprehensive budget of A company,the main problems found in the article are:the application and assessment are not at the final stage;The information support is insufficient and lacks the overall evaluation and adjustment.The problem of analysis is because of the lack of the overall design idea,the lack of data informatization planning and the limitations of previous management concepts.For these problems and causes,the proposed solution is to extend the application and assessment to the final stage.Launch the comprehensive budget information construction;To carry out the comprehensive budget annual monolithic assessment and adjustment,and to propose specific improvement steps for the above three suggestions.Through this article,it can be as a reference by using comprehensive budget and BSC in management practice.