Research On The Improvement Of China 's Air China' S Overall Budget Management Based On Strategic Management

After911and financial crisis, the shift from prosperity to depressed market environment faced by airlines, while benefiting from the sustained growth of the domestic market, domestic airlines operating environment is not particularly difficult, but increasingly fierce market competition environment also require domestic airlines to change the original extensive management mode, the implementation of lean management. Domestic airlines must therefore establish an effective management system that can be in an unassailable position in a very competitive market. Overall budget management is not able to incorporate various aspects of the business into a systems management methods. Domestic airlines have started carrying out the overall budget management to improve the level of management, but in the course of actual implementation is not easy.This paper conducted research on comprehensive budget management of the essence, and in conjunction with the airline embarked on a comprehensive budget realities, airlines implemented a comprehensive summary of budget problems in the process, propose solutions for the problems and case design.This article is based on theories of strategic management, Air China made comprehensive budget management into strategic management system, through the strategy map Kaplan to link Air China business strategy and the overall budget. Drawn through strategy maps and balanced scorecard’s establishment from financial, customer, internal processes, and learning and growth of four dimensions will present Air China strategy gradually subdivided, resolve into concrete, actionable comprehensive budget management of the programme, so as to enhance the capacity of Air China’s operation...