The rapid advancement of socio-economic conditions and technology offers enterprises opportunities to enhance their capabilities. As they expand operations, improving management precision becomes essential. Budgeting, a crucial accounting tool for implementing corporate strategy, quantifies action plans and translates strategic planning into specific quantitative measures. Budget management involves forecasting, planning, evaluating, and providing feedback on future business activities and financial outcomes, guiding operational optimization and driving the achievement of strategic goals. Comprehensive implementation of budget management is highly significant for enterprises. This paper explores the characteristics and implementation details of comprehensive budget management, assesses the achievements and shortcomings of Company A in its practice, and analyzes its budget performance evaluation methods, particularly the deficiencies in indicator design. Using the balanced scorecard theory and methods, this study designs a budget performance evaluation indicator system tailored to Company A’s context. This system, based on the company’s strategy and objectives, employs budget performance evaluation as a means to achieve overall strategic goals through business improvement and employee motivation.