Research On Design Of Budget Management System Of TF Company Based On KPI

Comprehensive budget management and performance management is not only an effective way for enterprises to achieve strategic goals,but also the core means of strategic management.Key performance indicators(kpis)are a quantifiable performance evaluation tool.The purpose of introducing kpis into budget management is to improve the budget management system and make the enterprise's management methods more accurate and efficient by reducing budget deviations,thus significantly improving the enterprise's competitiveness and development ability.This paper takes large state-owned enterprise TF company as the research object and designs a budget management system based on KPI.KPI is introduced into the budget management of TF company.Firstly,problems such as the lack of close connection between budget target and strategic target,weak budget execution and supervision,single budget assessment index and poor incentive effect are found through the current budget management situation of TF company.Secondly,based on the design objectives and principles of the kpi-based budget management system,the balanced scorecard is adopted to refine the kpis and determine the kpis at the enterprise level,department level and employee level,which are combined with the four aspects of budget management.In the budgeting work,set KPI according to the characteristics of TF company,and integrate it into this link as a budget indicator;In the course of budget implementation and supervision,assessment method,the budget implementation and budget deviation combination of early warning mechanism,fully grasping the budget implementation of each branch,so that timely find the gap between target index and practical index,alarm system and establishing thebudget implementation,the budget execution result deviation occurs,early warning system for direct start;In the budget assessment and evaluation,the evaluation of the budget implementation results is carried out under the efficacy coefficient method.Multiple indicators of the enterprise performance evaluation system can meet the requirements of the comprehensive evaluation performance and score and evaluate the evaluation objects from different angles and degrees of complexity on the basis of the establishment of the multi-objective plan principle.Finally,the feasibility of this method is verified through the effect analysis and guarantee measures of introducing KPI into the budget management system of TF company.