Research On The Budget Management Based On The Strategic Map

With current competitive market constantly changing, the enterprise’s strategy is more important than ever before. What is more, if enterprises want to seek long-term survival in the fierce competition, it is necessary to make effective development strategy, and executed it successfully. However, in fact, most of the enterprises strategy can not fall to the ground,how to carry out the strategy has become the focus of enterprise. As an important enterprise management tool, the budgeting management is an effective method guaranteeing the implementation of strategy Therefore, the enterprise strategy and budget management are necessary to convergence, and this "convergence" is an important part of the making enterprises strategy target achieved.At present, large number of enterprises tend to make the financial budget as the starting point of budget management, however the financial budget can’t describe the enterprise strategy systematically.So the budget management probably has the wrong direction at the starting of the budgeting, making the enterprise strategic target can not be finished. The Strategic Map created by the American professor Kaplan and Norton is a significant management tool which undoubtedly provides a solution to solve all these problems have said.Highway construction in our country has gained large number of remarkable achievements since the policy of reform and opening up, laying solid foundation for the rapid development of economy in China. At present, most of the highway management enterprise in our country belongs to the traffic construction group company, and mostly belongs to the large state-owned enterprises. The budget management has been emphasized by enterprises.because the level of the company budget management is still too low to perform, for example, the company strategy and the budget management always lacking association. Based on all this have said, this paper chooses a constructive transportation group as a case study object, named "A group" in short, analyzing the present situation of A group budget management and the existing problems. As an important strategic management instrument, we try to quote the strategic map to budget management establishment, hoping to make some useful contributions on improving the level of budget management of A group.