英语论文网

论文题目：无  考试题
论文语种：英文
您的研究方向：Accounting &finance 这科名叫management accounting & stratgy
是否有数据处理要求：否
您的国家：英国
您的学校背景：英国一般重点大学 排名60左右
要求字数：5道题选4道 3299字
论文用途：硕士考试题目
是否需要盲审（博士或硕士生有这个需要）：否
补充要求和说明：
任选4道，按老师平时课件，还有最后复习的ppt范围回答， 其他见附件50分pass
1. Review the key criticisms of traditional budgeting techniques and critically examine how the development of “Beyond Budgeting” aims to address those criticisms
2. Is the “Balanced Scorecard” technique just another “hot topic” or do you believe that it will continue to be widely used in the future? Use a critical evaluation of the technique to justify your response.
3. Review the principal features of an Activity Based Costing/Activity Based Management system and examine the current issues facing businesses that this technique aims to address.
4. What additional information would you require to put together a budget incorporating best practice in Environmental Management Accounting? What additional costing techniques could be used?
 5. Cost management techniques have become a key part of modern manufacturing activity. Review at least two of these techniques and evaluate their application in the current highly competitive business environment.

1. Review the key criticisms of traditional budgeting techniques and critically examine how the development of “Beyond Budgeting” aims to address those criticisms.

Since the 1920s, budgeting had been widely used https://www.51lunwen.org/Accounting/ by GE, Siemens, British chemical industrial company (ICI) and other large enterprises as a tool of cost and cash flow management. By the 1960s, budgeting evolved into a fixed performance contract. Financial indicators are increasingly used in performance measurement. Managers rarely paid attention to production and the technology and market factors which were decisive to competitive ability, but spent more time on budgeting process game. Jack Welch, ex CEO of General Electric, even said: “Budgeting is the bane of corporate America.” The consensus in American business circles is that the budgeting process isn’t all it could be. Dissatisfaction is rampant. There are three main reasons for this:
Budgeting is cumbersome and too expensive. The budgeting process is a deeply embedded annual ritual. It absorbs huge amounts of time for an uncertain benefit. The average time consumed by the budgeting process is between four and five months, absorbing 20 to 30 percent of senior executives’ and financial managers’ time. A 1998 study conducted by Hackett Benchmarking & Research showed that the average company invested more than 25,000 person-days per billion dollars in revenue in the planning and performance measurement processes. (Heyns & Sutcliff, 2002)
Budgeting is out of kilter with the competitive environment. The old command-and-control management style is out of tune with the new need for agile and adaptive leadership and the need to transfer more power and authority to people closer to the customer. Few of the innovative management tools of the past decade have been used to fundamentally transform the performance management process. At best they have made marginal improvements to a broken system. Few have achieved their potential. (Hope & Fraser, 2003)
Budgeting encourages managers’ disorder behavior; seriously impair the business ethics culture. Budgeting may lead to fraud本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。