一些企业人士每当面对“预算”这个难题的时候都会装聋作哑。企业常常在销售和营销领域取得重大突破,但他们并没有成功地在预算的范围内。更重要的是企业预算在今天比以往任何时候都显得十分重要。竞争的加剧和并购接管也很常见。在这种商业环境的赢家将是那些组织——减少浪费性支出,最大限度地发挥他们的资源生产率。
在这篇
essay中我重点讨论在当前的动态竞争环境下的预算编制过程。
预算是一个企业的年度计划的一部分,并被认为是树与果实的关系(2001),“预算是一段时间通常是一年一个定量的陈述,其中可能包括计划的收入,支出,资产,负债和现金流。预算提供了组织活动的帮助,协调和控制方向。”
Budgeting
Some businesses turn deaf ears when it comes to the issue of 'budgeting.' Businesses have made significant break through in the areas of sales and marketing, but they have not succeeded in the area of budgeting. Budgeting is more important today in businesses than ever before. Competition is intensifying and take-overs are becoming very common. The winners in this type of
business environment will be those organisations that minimize wasteful spending and maximize the productivity of their resources.
In this
essay I have critically discussed the budgeting process in the current dynamic competitive environment.
Budgeting is part of a business's annual plan. As defined by Glautier and Underdown (2001), “Budgeting is a quantitative statement for a period of time usually one year, which may include planned revenues, expenses, assets, liabilities and cash flows. Budgeting provides direction for the organization aids the co-ordination of activities and facilitate control.”
Glautier and Underdown (2001) went further to explain that; “Budgeting is probably the most important tool a business can have.” It provides a game plan for not only long-term business operations, but day-to-day operations as well. Properly used, budgeting can help a business meet its goals, become more profitable and get it through tough financial times.
Purpose of budgeting
Budgeting serves several management purposes. Probably the main purpose of budgeting is to quantify the company's plan. Glautier and Underdown (2001) stated that, “budgeting allows management to measure anticipated results and expenses to ensure that the profit objectives are achievable and realistic prior to implementing the plan. It also provides control over revenues and expenses during the budgeted year.” Management compares their actual results with budgeted forecasts and then must account for any significant variances. Significantly large budgeting variances may indicate the presence of problems in the business' operations.
Another important purpose of budgeting is that budgeting encourages communication and coordination among departmental managers within an organisation. Departments support one another and use each other's services; the budgeting process then ensures that the right levels of support are available by allocating the right resources to the right department. Thus budgeting provides managers with a means of monitoring programs, identifying problems and taking corrective action. As Fisher (2005) puts it; “knowing where you are in comparison with where you wanted to be. If you are not there, knowing which manager to hold responsible or sack”.
Again, budgeting acts as a vital management decision-making tool. As management makes decisions throughout the year, budgeting allows the impact of these decisions to be quantified. Once the decisions are in place, management can measure the positive or negative impact of the decision.
Bruns (2005) in hi
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