Discussion On Comprehensive Budget Management Based On Strategic Orientation

In today's increasingly fierce market competition,strategic management is a new thing,attracted the attention of enterprise managers.Strategic management is to establish enterprise management strategic goals through the comprehensive analysis on the internal and external environmental factors of enterprises on the process of formulating a series of action plans to achieve the strategic objectives of the enterprise.The formulation of strategic objectives is the first step of strategic management,but it has a large degree of abstractness and generality,all departments of the enterprise index is relatively broad,therefore,through the comprehensive budget to decompose it into various business indicators detailed and specific.Therefore,the overall budget as an important part of enterprise management is a very powerful tool for enterprises to achieve strategic management.The strategy guide of enterprise comprehensive budget smoothly,and the comprehensive budget management in the enterprise management process plays a key role in formulation,implementation,supervision and other functions in one,the budget is a scientific method of management.The traditional budget has a series of disadvantages,such as deviate from the strategic goal of the enterprise,and non financial index out of line,in this case,it becomes imminent to establish a comprehensive budget system of strategy oriented companies.The Tsingtao Brewery Limited by Share Ltd as the research object,combined with the company's own situation,found a series of problems of the company budget management.This paper introduced the balanced scorecard management tool,in accordance with the establishment of the overall goal of making Tsingtao Brewery budget preparation,execution and supervision process of the budget indicators,designed a comprehensive budget system strategic orientation based on Tsingtao Brewery.According to the overall goal of the establishment of a comprehensive budget,give full consideration to the Balanced Scorecard indicators in four key areas of the balanced scorecard are transformed to the strategic target.According to Tsingtao Brewery's existing traditional organizational system,the use of non financial index of the balanced scorecard has been adjusted to the Tsingtao Brewery,the budget execution,supervision and evaluation and adjustment of the budget has been improved.