The traditional strategic performance management of cigarette enterprises is not sufficiently comprehensive and objective. This paper constructs a big data model of cigarette production and sales by collecting production and operation data, using the primary sliding average method of time series analysis to forecast the short-term sales of cigarettes, and combining it with the coefficient of the dynamic sales ratio. The operational big data is applied to strategic performance management under the balanced scorecard, and the performance management index system is constructed with strategic orientation in mind. Based on the production and sales data of Cigarette Factory S, the weights of the indicators are determined and applied to the empirical study. The scores of the indicators of finance, customer, internal operation learning and growth of Cigarette Factory S are 78.14, 82.29, 87.07 and 81.68, respectively. The performance management system of the Cigarette Factory under the strategic orientation is feasible.