Based On The Strategic Orientation Of The Tsingtao Brewery Surface Budget Management Research

Enterprises do attach increasing importance to Strategic Management in the environmentof increasingly fierce modern market competition. Strategic Management is the process of aseries of project made by enterprises’ managements to achieve established Strategic target onthe basis of analyzing internal and external environment. Set strategictarget is highlygeneralized and abstracted, thus, we need to detail departments’ targets throughComprehensive Budget Management. So Comprehensive Budget Management is avalid toolof Strategic Management in new competition environment, it is an important part of ModernBusiness Management System.Comprehensive Budget Management does play an important role at enterprises’entireinternal control system. It is a systematic management mechanism and method of integratingthe functions of Control, evaluation, and so on under the guidance of Enterprise StrategicTarget Confronting with the malpractices of traditional budget’s out of line with strategy andfinancial index, enterprise urgently needs to construct Comprehensive Budget ManagementSystem directed by strategy to meet Enterprise business Management needs.In this paper, Tsingtao Brewery Company Limited for the study, analysis of the currentstatus quo management company as a starting point to explore its problems. This article bymeans of a Balanced Scorecard management tool, in accordance with the overall objective toestablish, construct budget organization, budgeting, implementation of the budget, supervisionand evaluation budget adjustments budget process system based on a comprehensive budgetmanagement system strategy designed. In establishing the overall objective of acomprehensive budget management, and full account of the four key areas of the BalancedScorecard, and the strategic objectives into the Balanced Scorecard indicators. According tothe non-financial indicators BSC traditional organization system has been adjusted to improvethe budget to build the organization, implementation, monitoring and evaluation of budgetadjustments budget.