Research On The Comprehensive Budget Management System Of X Company Based On The Balanced Scorecard

With the influence of world economic integration,the management concept of many western countries' enterprises has entered our country,which has an impact on the daily management of enterprises in all walks of life.As an important means of enterprise management,comprehensive budget management can control the distribution of production resources comprehensively and effectively,which is conducive to the survival and development of enterprises.At present,the Ministry of Finance calls on enterprises to carry out the construction of management accounting and flexibly apply the relevant tools of management accounting.However,when carrying out comprehensive budget management,Chinese enterprises do not closely integrate it with the company's strategic objectives,lack of strategic orientation,pay too much attention to the achievement of financial indicators and ignore non-financial factors,have short-term behavior,which is not conducive to long-term development.However,with the continuous application of the Balanced Scorecard theory,it has brought a new and advanced vision to the managers of enterprises in the aspect of comprehensive budget management.Through the analysis of comprehensive budget management and balanced scorecard theory,we can find that they are complementary.The four dimensions of the balanced scorecard can subdivide the comprehensive budget management work,connect the strategic objectives with the daily business activities of the enterprise,make the two coordinate and unify,avoid the adverse effects brought by the short-term behavior of the enterprise,promote the combination of strategic planning,business plan and budget objectives,and improve the work efficiency of each department of the company.Based on this,this paper introduces the basic situation of the research object x company,discusses the current development status of the company and the advantages and disadvantages of the comprehensive budget management system,such as obvious short-term behavior of comprehensive budget management,imperfect evaluation system,lack of non-financial factors indicators and other issues,and then proposes to build a comprehensive budget management system based on the balanced scorecard.According to the four different dimensions of the balanced scorecard,we reconstruct the comprehensive budget management system,and give corresponding suggestions on the selection of indicators and the later evaluation work.After the construction of a new comprehensive budget management system,it also puts forward suggestions on what measures X company should take to ensure the effectiveness of the introduction of the balanced scorecard,such as at the level of employees,managers,and the perspective of internal infrastructure information construction.In the end,the paper summarizes the possible shortcomings and prospects of related fields in the future,which provides certain reference significance and reference value for other mining accessories enterprises with similar problems.