Zhu Yuanyuan
(Wanji Holding Group Co., Ltd., Luoyang, Henan 471800)
Abstract: The implementation of the balanced scorecard in the budget assessment of aluminum processing enterprises is subject to dual constraints from industry characteristics and management models. This paper, considering the high energy consumption, long process flow, and strong cyclical attributes of the aluminum processing industry, systematically analyzes core obstacles such as strategic disconnection between layers, difficulties in quantifying non-financial indicators, lagging data governance, and organizational collaboration barriers. It proposes optimization pathways including strategy-driven roadmaps, innovative quantification of non-financial indicators, data platform empowerment, and organizational transformation safeguards. The study aims to provide theoretical and practical references for establishing a budget assessment system aligned with the "dual carbon" goals in the industry.
Keywords: balanced scorecard; aluminum processing enterprises; budget assessment