Research On The Application Of Budget Management And Performance Evaluation Based On Beyond Budgeting

With the rapid development of Information, In the background of knowledge economy fixed annual budget is not only time-consuming and it can not allow managers to respond flexibly to changes in business environment. The traditional concern about the budget and the fixed objectives and performance incentives often lead to business disorders. Beyond Budgeting is not just a reverse, requirements abandon the idea of the current budget model. It is a positive concept. By replacing the current budget as an opportunity to improve the management control process purposes.Beyond Budgeting model is to estimate the effective integration and corporate strategy and integration, Strengthen budget management and information technology integration, By rolling budget, real-time control, adjustment, Complex and changing environment to meet the company management of the basic needs of the budget, The balanced scorecard, key performance indicators used in performance evaluation management tool, to achieve the long-term development of the whole organization.This paper studies the budget for the Beyond Budgeting Management Model and Performance Evaluation. Tobacco Co.Ltd. Shandong Heze with the budget management system development and application Will exceed Beyond Budgeting into practice .And build performance evaluation system for the tobacco industry to improve the strategic management of the tobacco companies.