Bussiness ManagementMBAstrategyHuman ResourceMarketingHospitalityE-commerceInternational Tradingproject managementmedia managementLogisticsFinanceAccountingadvertisingLawBusiness LawEducationEconomicsBusiness Reportbusiness planresearch proposal
英语论文题目英语教学英语论文商务英语英语论文格式商务英语翻译广告英语商务英语商务英语教学英语翻译论文英美文学英语语言学文化交流中西方文化差异英语论文范文英语论文开题报告初中英语教学英语论文文献综述英语论文参考文献
ResumeRecommendation LetterMotivation LetterPSapplication letterMBA essayBusiness Letteradmission letter Offer letter
澳大利亚论文英国论文加拿大论文芬兰论文瑞典论文澳洲论文新西兰论文法国论文香港论文挪威论文美国论文泰国论文马来西亚论文台湾论文新加坡论文荷兰论文南非论文西班牙论文爱尔兰论文
小学英语教学初中英语教学英语语法高中英语教学大学英语教学听力口语英语阅读英语词汇学英语素质教育英语教育毕业英语教学法
英语论文开题报告英语毕业论文写作指导英语论文写作笔记handbook英语论文提纲英语论文参考文献英语论文文献综述Research Proposal代写留学论文代写留学作业代写Essay论文英语摘要英语论文任务书英语论文格式专业名词turnitin抄袭检查
temcet听力雅思考试托福考试GMATGRE职称英语理工卫生职称英语综合职称英语职称英语
经贸英语论文题目旅游英语论文题目大学英语论文题目中学英语论文题目小学英语论文题目英语文学论文题目英语教学论文题目英语语言学论文题目委婉语论文题目商务英语论文题目最新英语论文题目英语翻译论文题目英语跨文化论文题目
日本文学日本语言学商务日语日本历史日本经济怎样写日语论文日语论文写作格式日语教学日本社会文化日语开题报告日语论文选题
职称英语理工完形填空历年试题模拟试题补全短文概括大意词汇指导阅读理解例题习题卫生职称英语词汇指导完形填空概括大意历年试题阅读理解补全短文模拟试题例题习题综合职称英语完形填空历年试题模拟试题例题习题词汇指导阅读理解补全短文概括大意
论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2015-12-08编辑:zhaotianyun点击率:13503
论文字数:3176论文编号:org201512061234466453语种:英语 English地区:英国价格:免费论文
摘要:本文是战略管理作业,主要讲述了商业环境中,可持续发展的现代企业需要用创新控制系统驱动战略更新。
业务流程——Business Processes
Budget is short-term business plan. They are developed infrequently and they are often outdated before the beginning of the budget period because they are usually prepared annually. Furthermore, it is based on out of date assumptions, and even based on unsupported assumptions or guesswork. Hence, managers cannot deal with fast-changing environment and today's competitive because budget lacks of reality. Also, budget is time-consuming and costly. According to Takana (2004), American companies spend an average of four to five months-and top executives spend 20 to 30 percent of their time creating their annual budgets. The result is similar to the survey of KPMG (Daum, 2002). In practice, budgeting is a long process that includes negotiation, updating and reworking but it add little value to the achievement of business's goals. Thus, it is expensive to prepare budget too.
组织能力——Capabilities
Beside this, budget strengthens 'top down' management style with underlines a 'vertical command and control' structure (Anon.a., 2008), that empowering the senior managers and preventing junior mangers from existing autonomy. Such management style will not suitable in organisation structure of decentralisation. Moreover, managers may quit if they feel constraints, thus it is difficult to retain and recruit competence managers. Additionally, managers are motivated to bias their budget estimates to ensure that their budgets are more easily met or so that their performance looks better (Merchant, 1985) cited in (Yuen, 2004). They may negotiate or set lower sale targets and higher cost targets to meet budget targets. This will lead to 'budget slack'. Thus, the mangers focus their performance rather than driving organisation's overall gaols.
竞争战略——Competitive strategy
Apart from that, budgets concentrate on cost reduction rather than value creation. The prices of products and services are often set by the market. Due to gain more profit, organizations focus on cost reduction at the expense of long-term performance. For example, managers achieve cost reduction by reducing the research and development expenditure. Indeed, managers should focus value creations such as innovation, quality and brand loyalty in order to response to competitive threats. Furthermore, traditional budgets encourage the managers and employees to 'going by the book', and encourage parochial behavior (Sulaiman et al., 2004; Brown and Atkinson, 2001). This, budgeting is a mechanism of 'control by constrain'. It encourages wrong managerial behaviour that inhibiting individual creativity and innovation because everything must conform to the budget.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。