Research On Comprehensive Budget Management Of YG Company Based On BSC

With the continuous progress of China’s economy and society and the increasingly fierce competition in the international market,enterprise management is crucial for enterprises to achieve sustainable and stable development and further improve the core competitiveness of the market.Budget management is one of the important tools of enterprise management,the core functions and content are constantly strengthened and improved,and many enterprises scientific and reasonable reference.However,the traditional comprehensive budget management still has some disadvantages in practice.Starting from the overall strategic goals of the enterprise,this paper introduces the balanced scorecard tool,make action plan,budget and then use the important resource allocation to these goals,non-financial indicators should be brought into the management system at the same time,to use a more effective way to promote the long-term development of the enterprise.Based on previous research experience,Taking YG Company as the research object,through questionnaires and other forms,investigates and analyzes the problems of the current development status of budget management of YG company,such as disconnection with corporate strategic objectives,neglect of non-financial indicators,low attention of employees,disconnection with performance appraisal,lack of incentive supervision mechanism and so on.In view of the current budget management mode of YG Company,the balanced scorecard is introduced to rebuild the overall budget management optimization scheme.First of all,introduce the balanced scorecard to YG company comprehensive budget management in various feasibility is analyzed,and then through SWOT analysis and research Come to a conclusion the development of the enterprise overall strategic direction and objectives,using the balanced scorecard management method of the four levels of enterprise strategic target,to scientifically reasonable decomposition select key budget indicators of the enterprise,Ahp is used to set the index weight.Then use the balanced scorecard tool to fill in the the company’s missing budget evaluation and other core links,help YG company to further improve the construction of budget management evaluation system;Finally,combining various materials and experience of other enterprises,from the perspective of overall budget management of YG Company,with the balanced scorecard as the core,comprehensive budget management optimization of YG Company is carried out to help enterprises increase efficiency and reduce cost,and promote sustainable development.