LSE Dairy Company Based On Strategic Map To Build A Comprehensive Budget Management System

Corporate budget management as an important tool of modern enterprise management, can carry on the prior to the enterprise, the effective control approaches, promote enterprise long-term sustainable development. As early as the beginning of the20th century, the United States dupont and gm began as an important means of enterprise management control the budget, development to the present, budget management has been more than90%of large and medium-sized enterprises in developed countries. With the push of economic globalization, the traditional corporate budget management in the larger inadaptability, showing the traditional static budget system cannot adapt to the need of modern dynamic management, the budget targets and enterprise strategy. Therefore, to strategic budget management, budget management should be flexible budget, beyond the budget, capricious budget new directions such as in-depth study and exploration, in order to promote the development of overall budget theory and practice in China.Based on the strategic map of corporate budget management thought based on the idea of harmony and sustainable development, considering the influence of the human resources of budget management, the strategic map into the corporate budget management, aims to promote the sustainable development of the enterprise. Through indicators at the same time the causal relationship between the link the execution and monitoring of the budget management, to improve the traditional budget poor execution, the monitoring which is not in place, etc, and for the implementation of the corporate budget management to lay the theoretical foundationThis paper combining normative research method and case study method, based on the strategy map and the theory of corporate budget management, the domestic dairy industry LSE dairy companies to explore research," build LSE dairy company overall budget management system based on the strategic map, in order to seek the combination of theory and practical application and unity, introducing strategic map into the budget management of enterprise, in order to solve the problem of the traditional budget management. This article hopes to analysis and research of LSE dairy company, make the corporate budget management system based on the strategic map can the development of the enterprise to play a bigger role in promoting, and guidance of other enterprises in the area of industry, the development of budget management system.