Construction Of Over All Budget Management Sysment In Strategic Orientation

With the increasingly intense competitive environment, enterprises are to be faster and better development must be the "enterprise resource planning" into a "Strategic Plan", allowing companies to develop their own strategic planning process of the development not only to consider how best to use of existing resources within the enterprise, and reduce operating costs, and greater emphasis on analysis and evaluation of business where the external environment, these are decisions for the business strategy of how to select and provide the basis. Traditional budget and business strategy, non-financial indicators, performance management and other important links out of line, so the budget can not play their own role in the control of management. Therefore, building a all Budget Management system is especially important.This paper described the overall strategic direction of building a budget system, the theoretical basis, including the meaning and functions of budget, strategic planning processes and principles as well as the strategic tool for connecting with the budget --- Balanced Scorecard. Based on theoretical analysis, building strategic-oriented framework for a comprehensive budget management system. The first part of the framework strategy development stage, using internal and external environmental analysis conducted on the company's strategic planning decomposition. The second part of the strategy implementation phase, using the Balanced Scorecard and strategic issues map to determine the flexibility of corporate strategic objectives, the ultimate guide the preparation of the annual budget.The third part is the strategic direction of the performance appraisal and reward system indicators to determine the establishment of the strategic orientation of the budget for building management systems play a role in early warning and guidance.Baoding tobacco companies on the status of a full analysis and field research, the building is suitable for the characteristics of Baoding, the tobacco company's business strategy-oriented budget management system of organization and responsibility. And to Baoding tobacco companies as an example, from the decomposition of corporate strategic planning to determine the elastic budget targets, and then to the strategic budget and operating budget preparation, implementation, monitoring, adjustment and evaluation, the establishment of a strategic-oriented tobacco company Baoding comprehensive management system.