Comprehensive Budget Evaluation Research Of Tobacco Business Enterprise Based On BSC

Tobacco industry always plays an important role for the development of our country economy. With the country continuously going deeply into the WTO progress, the company competes intensely with one another. Tobacco business enterprise could keep on a healthy development line in future, which directly relate to the extent of national economy steadily developing or not. Over several years, all of tobacco business companies paid most part of taxes in our country. Especially, it carries the burden of national economy development. Tobacco business enterprise is at the situation of a connecting link between the preceding and the following in the industry value chain. It is an important topic research for the industry governor and manager of company that how to achieve the double purposes of efficiency and benefit of social and economy.In the pt 5 years, tobacco business enterprise in our country has gradually recommended the comprehensive management methods of whole factor, whole processes, and whole members in the industry. Through this way, tobacco business enterprise hopes to improve the budget management level and promote the management target coming true. But, the only simple index system of comprehensive budget can generally be divorced from the strategic planning and strategic objectives. Tobacco business enterprise put the BSC (Balanced Scorecard) into the comprehensive management which not only make up the shortage of comprehensive management, but also importantly create a close relation between budget management and strategy implementation, action scheme and evaluation index. Also we can say that BSC build a bridge between strategy implementation and budget management or that is an efficient strategy implementation instrument which can give the both of win in social and company lay.The author expects to set up a series of evaluation index of comprehensive budget bed on the present management status of tobacco business enterprise through the analyses of BSC and comprehensive budget. At the first of all, the author explains the theoretic research of BSC and comprehensive budget generally in order to contribute a firm be of research and application analyses for the setup of evaluation index. Secondly, the paper discusses the whole progress of comprehensive budget systemically and academically based on the four dimensionalities of BSC after discussing the characteristics of management and actual environment inside and outside of the tobacco business enterprise .Thus, in chapter 4 the paper can successful put up the evaluation index of comprehensive budget in close relation to the balanced conception and fully thinking about of the relationship between of the evaluation indexes of comprehensive budget. In this part, the paper puts the mostly attention of the key index in order to carry out the strategic target. In the progress of designing index, the author tries the best to express the index with the formula formation and makes these designing index scaled with its actual number clearly. When designing the index, the paper also explains the different kinds of variable in the formula for the better supervising progress and evaluation according to the variable of index .At the same time, the paper expects to sustain the strategic map through the different dimensionalities of index. In the management activity, different dimensionalities of index also could became the practical management criterion which tobacco business enterprise could apply the evaluation methods, esp. Factor Analysis Approach and Sensitivity Analysis Approach to evaluate the executing progress of index Which will turn into the action schemes for the budget management in the next course.