Zhu Yuanyuan (Wanji Holding Group Co., Ltd. Luoyang, Henan 471800) Abstract: The implementation of the balanced scorecard in aluminum processing enterprises is constrained by both industry-specific characteristics and management models. This paper, considering the high energy consumption, long process flow, and strong cyclical nature of the aluminum processing industry, systematically analyzes core obstacles such as strategic transmission disconnects, difficulties in quantifying non-financial indicators, lagging data governance, and organizational collaboration barriers. It proposes optimization paths driven by strategic mapping, innovative quantification of non-financial indicators, data platform empowerment, and organizational transformation safeguards. The aim is to provide theoretical and practical references for the industry to build a budget assessment system aligned with "dual-carbon" goals. Keywords: balanced scorecard; aluminum processing enterprises; budget assessment