全面预算管理的发展【外文翻译】.doc

1、本科毕业论文（设计）外文翻译原文THEDEVELOPMENTOFTHEOVERALLBUDGETMANAGEMENTINTHE1980S,ASINFORMATIONTECHNOLOGYDEVELOPMENT,THEWHOLESOCIALECONOMYSTARTEDTOVARYINGDEGREESFROMTHEINDUSTRIALAGETOINFORMATIONAGECHANGETHEECONOMY,ITALSOMAKESTHEBUDGETMANAGEMENTCANBEMORETIMELY,ACCURATELY,HIGHQUALITYOFINFORMATIONANDDECISIONMAKINGB

2、UTTHETRADITIONALMODEOFTHEBUDGETLACKSFLEXIBILITY,STRENGTH,THEFUNCTIONSOFTIMEBETWEENCONFLICTINGADEFECTIS,THECORPORATIONSINTERNALMANAGEMENTCONTROLSYSTEMOFTHECOREALSOBEGUNTOVACILLATE,OVERALLQUALITYMANAGEMENTANDBALANCEDSCORECARDFORNEWOPERATIONSMANAGEMENT,ANDMORESTRATEGICMANAGEMENTTOOLS,METHODSAREPREVALEN

3、TINTHISCONTEXT,THEOVERALLBUDGETANDOVERALLBUDGETMANAGEMENTPATTERNEMERGED,WITHABUDGETMANAGEMENTINTHEDEVELOPMENTOFTHETWOCOMPLETELYOPPOSITEATTITUDEIMPROVINGANDABANDONINGMANAGENATIONALMARKETINGEXPENSES,TOUSEANDCONTROLINACCORDANCEWITHTHEOVERALLBUDGETTHEKEYFACTORSARECONCLUDEDFINALLY,THISTHESISGIVESACOMPREH

4、ENSIVECONCLUSIONOFIMPLEMENTINGOVERALLBUDGETUPWITHTHEPROPOSEDBUDGETOFTHEPROPOSEDTHAT“EXCEEDBUDGETBUDGETINGBEYONDTHATANDSTANDFORIMPROVINGBUDGETISA“TOIMPROVETHEBUDGETARYBETTERBUDGETING“ALLTHEHOMEWORKTHATTHEBUDGETANDCONTINUOUSLYIMPROVEBUDGETANDSTRATEGICBUDGETINGFORANEWMODEOFTHEBUDGET,ITISINTHEBUDGET“TOI

5、MPROVETHEBUDGETMANAGEMENTANDPROCESSINNOVATIONHOMEWORKBUDGETRESPONSIBILITIESANDOBLIGATIONSOFEMPLOYEESANDMANAGEMENTWORKTOACHIEVETHEOBJECTIVEANDCANWORKOUTINCOMPETITIVEPRESSUREUNDERTHEINFLUENCEOFTHEEMPLOYEEWORKFORTHEPRODUCTIONOFCONCERNCONTINUINGIMPROVEMENTSINTHEBUDGETMANAGEMENTACCOUNTINGHASTWORELATIVELY

6、NEWCHALLENGESINTHEBUDGET,THETARGETOFCOSTANDCONTINUEDIMPROVEMENTINTHEBUDGETTHETWOMETHODSOFTHEORIGINANDPOPULARINJAPANANDTHROUGHOUTTHEWORLDHAVEFOUNDWIDEAPPLICATIONTHECONTINUEDIMPROVEMENTINTHEBUDGETISCLEARLYREFLECTEDINTHEFINALBUDGETIMPROVEANDIMPLEMENTALLTHEIMPROVEMENTPROGRAMBUDGETCONTINUEDIMPROVEMENTINT

7、HEBUDGETINGPROCESS,THEBUDGETISEXPECTEDFUTUREPERFORMANCETRADITIONISNOTLIKETOEXTENDTHEPRESENTBUDGETTHATTHEACTIVITIESOFTHESTRATEGICBUDGETINGASTHESTRATEGICBUDGETOFTHENEWMODEOFAPPLICATIONOFTHEYEARTHECOMPANY376OFCOSTSINTHENEXTFEWYEARS,THEBUDGETSTRATEGYINBOTHTHEORYANDWASTHEAPPLICATIONANDDEVELOPMENTTTRATEGI

8、ESADOPTEDTHEBUDGETFORTHEBUDGETANDPROCESSINNOVATION,EFFECTIVELYSAVETHECOSTSANDELIMINATINGWASTEISTHEMOSTIMPORTANTENTERPRISESFINANCIALRESOURCESMOREATTENTIONANDSUPPORTOFCORPORATESTRATEGYANDTACTICSHOPACLASSISA“PROCESSCENTRIC“COMPREHENSIVEBUDGETMANAGEMENTSOFTWARE,SUCHASTHETHICKSHIELD,ITSSUCHALONGTIME,THES

9、ESOFTWAREFEATURESFOCUSEDONENTERPRISEBUSINESSPROCESSDATAMANAGEMENTACLASSIS“COLLABORATIONCENTER“OFTHEOVERALLBUDGETMANAGEMENTSOFTWARESUCHASWAVEANDSOON,SUCHSOFTWAREFEATURESFOCUSEDONDEPARTMENTALBUSINESSCOLLABORATIONMANAGEMENTACLASSBASEDON“DATAANALYSISCENTER“OFTHEOVERALLBUDGETMANAGEMENTSOFTWARESUCHASHYPER

10、IONANDOTHERSUCHSOFTWARE,DATAANALYSISANDMANAGEMENTFUNCTIONFOCUSEDONOVERALLBUDGETMANAGEMENTOFTHEFINANCIALMANAGEMENTOFDIFFERENTINFACT,THESETYPESOFCOMPREHENSIVEBUDGETMANAGEMENTSOFTWARE,INVARYINGDEGREESTOMEETCUSTOMERNEEDS,SUCHASTHEHYPERIONOILDOTOTHEBUDGETMANAGEMENTISMAINLYFOCUSEDONDATAANALYSIS,BECAUSETHE

11、OILCOMPANIESTOO,INTERDEPARTMENTALANDMOREONLYFOCUSONDATAANALYSISANDMANAGEMENT,THATISITSSTRENGTHWHILEUFANDKINGDEEENTERPRISESCOMPREHENSIVEBUDGETMANAGEMENTFOCUSINTHEFINANCIALBUDGETMANAGEMENTLEVEL,BUTFORMODERNENTERPRISES,THEFINANCIALBUDGETMANAGEMENTALONECANNOTMEETBUSINESSDEVELOPMENTNEEDS,ANDCANNOTADAPTTO

12、ENTERPRISEDEVELOPMENTBECAUSETHEOVERALLBUDGETMANAGEMENTISTHECOREOFMANAGEMENT,ANDFINANCIALSOFTWAREMANAGEMENTISINCOMPLIANCEWITHNATIONALACCOUNTINGSYSTEMFORFINANCIALMANAGEMENT,SUCHASBUDGETMANAGEMENTISRESTRICTEDHOWEVER,THECOMPREHENSIVEBUDGETMANAGEMENTNOTTHESAME,EVERYCOMPANYINTHEBUSINESS,MANAGEMENT,QUITEDI

13、FFERENTINMANYWAYS,ITSOWNCHARACTERISTICSTHESEARETWODIFFERENTCONCEPTS,ACOMPREHENSIVEBUDGETMANAGEMENTSOFTWAREFOCUSEDONTHEMANAGEMENTTOFOCUSMOREONBUSINESSMANAGEMENT,ITSHOULDREFLECTTHEIMPLEMENTATIONOFCORPORATESTRATEGYANDBUSINESSPROCESSMANAGEMENTFEATURESSUCHASINFACT,THEOVERALLBUDGETMANAGEMENTSOFTWAREREFLEC

14、TEDINMANAGEMENTTHINKINGMUSTREFLECTTHEBUSINESSOWNERSANDMANAGEMENTDECISIONMAKERSTHEIDEAOFREPRESENTINGTHEINTERESTSOFCORPORATEMANAGEMENT,TOSOMEEXTENT,THISISTHENEEDTOADAPTTOMODERNBUSINESSMANAGEMENT,SOMANAGEMENTIDEASANDMETHODSARECORRECTONLYINTHISWAY,ACOMPREHENSIVEBUDGETMANAGEMENTSOFTWAREINTHEENTERPRISE,UN

15、DERDIFFERENTMANAGEMENTMODELSAPPLIEDUPTOPROMOTETHEMOSTEFFECTIVEANDMOSTSUCCESSFULCURRENTLY,DOMESTICENTERPRISESINTHEOVERALLBUDGETMANAGEMENT,NOTASFOREIGNCOMPANIESMATURE,MANYCOMPANIESCANNOTLOCATETHEIROWNSTRATEGIES,MOSTCOMPANIESSTILLDEVELOPINGTHEREFORE,DOMESTICENTERPRISESMUSTFIRSTMAKEBUDGETMANAGEMENTBUDGE

16、TINGPREMISEISTOMAKESALESFORECASTS,SALESFORECASTSARENOTSCIENCECANNOTDETERMINEANDANALYZETHEPRODUCTIONBUDGETHOWEVER,APARTFROMAFEWOFTHESEVERALDOMESTICMONOPOLYFEWOUTSIDETHEBUSINESSCANBEDONESEVERALSALESFORECASTSVISIBLE,BUDGETINGFORTHEOVERALLBUDGETMANAGEMENTOFTHEENTERPRISESAREWELLHOWIMPORTANTITISCURRENTLY,

17、THEMARKETONLYAFEWMANUFACTURERSOFFERACOMPREHENSIVEBUDGETMANAGEMENTSOFTWARECANHELPENTERPRISESEASILYBUDGETING,BUDGETCONTROL,BUDGETANALYSIS,TOHELPCOMPANIESDETERMINETHEREASONABLENESSOFTHEBUDGETPREPARATION,BUDGETANALYSISISSCIENTIFIC,SOTHATENTERPRISESUNDERSTANDTHEFULLBUDGETGENERALLY,OVERALLBUDGETISREGARDED

18、ASANIMPORTANTCOMPONENTOFMANAGEMENTACCOUNTINGANDANIMPORTANTMETHODOFMODERNCORPORATIONMANAGEMENTSOURCEKAPLANRS最后一类是基于“数据分析中心”等软件全面预算管理和其它诸如此类的软件把数据分析和管理职能的重心集中在管理者身上。事实上,这些类型的全面预算管理软件,在不同程度,满足客户的要求,如石油公司的预算管理主要集中在数据分析,因为石油公司是跨部门的，更侧重于数据分析和管理,那是它的强项,而金蝶企业全面预算管理重点在财务预算管理水平,但对于现代化企业,财政预算管理无法满足其业务发展需求,不能适应

19、企业发展。因为全面预算管理的核心管理、财务软件管理符合国家的会计制度,对财务管理,如预算管理是受限的。然而,全面预算管理不一样,每个公司在商业、管理等不同的方面,有自己的特点。这是两个不同概念,全面预算管理软件集中在更多地关注企业管理,它应该反映企业战略的实施和业务流程管理功能等。事实上,全面预算管理软件反映在管理思想必须体现对企业所有者和管理决策的利益代表的想法。某种程度上,这是需要适应现代企业管理，认为管理理念及方法是正确的。只有用这种方法,运用全面预算管理软件的企业,在不同的管理模式下的应用是最有效、最成功的。目前,国内各类企业的全面预算管理,不是像外国公司成熟,许多公司不能找到自己的策略,大多数公司一直在发展。因此,国内企业必须先做好预算管理。预算的前提是销售预测,销售预测不是科学生产而是测定分析预算。除了少数的几个国内垄断交易能完成,其他的都要进行销量预测。可见,预算中全面预算管理是企业的重要部分。当前,市场只有少数厂商提供全面预算管理软件可以帮助企业更容易做到预算、预算管理和预算分析,为帮助公司确定合理性的预算的编制。预算分析是科学的,使企业充分明瞭的掌握预算。出处美卡普兰,诺顿,全面预算管理的发展,会计视野20016P147160