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北美作业代写:Beyond budget management

2018-07-09 来源: 51due教员组 类别: Essay范文

下面为大家整理一篇优秀的essay代写范文- Beyond budget management,供大家参考学习,这篇论文讨论了超越预算管理。超越预算,指的就是在企业组织不编制预算的情况下,管理该组织的业绩,并将各决策环节的权力以授权管理的形式分权化。如今,一些国外的大公司都已经采用了超越预算模式,并取得了很大的成就。经营环境变化快、产品经营范围广阔或增长迅速,同时无形资产对经营极为重要的企业可以采用超越预算管理模式。

Beyond budget,超越预算管理,essay代写,paper代写,北美作业代写

The shortcomings of traditional budget management, such as lack of adaptability, time consuming and energy consuming, and conflicts among functions, are increasingly prominent. According to professor zhan, traditional budgeting, which evaluates and implements rewards and punishments on the basis of budget, is actually "paying employees to lie", which will invalidate the incentive effect of reward schemes. At the same time, many people believe that performance evaluation based on fixed budget goals will bring many problems to organizational behavior, which can be reflected in the following aspects:

Resulting in wide budget margin, the budget coordination function was destroyed. Driven by profit, managers always try to influence the budget to get a relaxed budget. Budget slack is the adverse selection in budget management, although it happened in the budget preparation process, but affect the execution of the budget, the lower right to determine the budget in actual can reach the level of the lower level, so as to make the subordinate cannot give full play to their potential.

The culture of corporate integrity was undermined by the manipulation of budget enforcement. Another problem caused by rewarding and punishing people on the basis of budget evaluation is to manipulate the budget implementation results after the fact. In order to maximize their bonuses, managers often use earnings manipulation to achieve their goals. If net income falls below the lower end of the bonus scheme, managers will have an incentive to further reduce net income, making them more likely to receive bonuses next year. Another way to manipulate budget results is to falsify accounting information to achieve or exceed budget goals.

Traditional budgets focus on comprehensive budgets. Comprehensive budget is a huge system project, involving business, capital, finance, information, human resources, management and many other aspects. Budget work usually starts in the first four months of each fiscal year, wasting a lot of time and human resources.

Hinder the enterprise to improve continuously, increase the responsibility unit more short-term behavior. The traditional budget control system constrains the proper response and flexibility of enterprises to the environment and limits the long-term development of enterprises. The traditional control system makes people only focus on how to achieve the budget goals instead of how to maximize the potential of enterprises or how to better adapt to the changing environment.

In view of the disadvantages of traditional budget, a new budget management model, "exceeding budget", which ADAPTS to environmental change, emerged. The so-called "exceeding budget" is to manage the performance of an enterprise without budgeting, and decentralize the power of each decision-making link in the form of authorization management. Some of the big foreign companies have adopted the over-budget model and made great achievements.

In order to solve the disadvantages of traditional budget, new ways to seek alternative to the traditional budget, BBRT for those who gave up the traditional budget enterprise to carry on the investigation and study, summarized a set of basic principles of "beyond budgeting" model: for continuous improvement by setting ambitious goals, rather than a fixed annual budget target. Not limited to annual planning, but for all segments of sustainable development. On the compensation evaluation to the company's performance or responsibility center to carry out rewards, rather than on the basis of the budget to determine the numerical: not only consider the fixed annual target completion, also for the common results provide incentives based on the relative performance. It is necessary to take account of several key performance indicators related to plan variance control. The allocation of resources is not limited to annual budget, but also gives managers the power to use resources independently if necessary. Not only according to the annual planning cycle, but also timely through interaction throughout the company to adjust. In corporate governance, management is required to have clear values and noble thinking. Not only to achieve internal goals, but also to support the activities of winning the market; There should be not only centralized responsibility hierarchy but also network team organization responsible for performance. Give the enterprise team enough freedom and power, no longer simply require it to execute strictly as planned. Promote information sharing on an open basis and coordinate inter-company transactions through process design and rapid information feedback systems.

According to the summary and development of BBRT members, it can be seen that the "beyond budget" model has the following practices in organizational design and performance management:

Front-line managers are entrepreneurs, strategists and decision makers who are quick to respond to new business opportunities. Middle managers are integrators of various abilities within an organization. Senior managers are the creators of the organization's internal frameworks and values, the leaders of innovation, and challenging. Set up profit centers or investment centers with "certain autonomy" as far as possible. Basic organization is the direct profit center or investment to create value, between organizations is not only a static flat structure, but also a kind of dynamic interaction, the link between the government is to provide a powerful information network information flow, the power of collaboration came from competitive forces in the "internal market". Compared with traditional M organization, N organization is more in line with the trend of The Times. This is because: in today's volatile economic environment, enterprise's strategic goal is to create profits, is not only reduce the cost, profit center and investment centre instead of cost center for the grass-roots organization of the enterprise. The agency cost can be reduced by simplifying the multi-layer agency relationship between the enterprise as a whole and the grassroots organizations. In particular, transnational enterprises, or enterprises are composed of multiple branches in different industries, and multi-layer agents appear to be less economical and inefficient. Use of market mechanism, the information flow is better than use minority led by centralized control can have the effect of control and incentive, it is of low cost, the second is to reduce "opposites" between upper and lower management personnel.

About performance management, "beyond budgeting" by creating "internal market" model, the use of multi-level, can reflect the operating performance of value indicators and evaluation system to integrate various center subgoals, such as the balanced scorecard BSC or KPIS system, etc. Try to give enterprising employees the opportunity to "manage their own affairs". Motivate employees to actively create value; Emphasize the market-driven nature of strategy formulation and the bottom-up nature of the process.

Exceeding the budget control model represents the development trend of enterprise management control, which can bring more creativity and appreciation to the enterprise. For now, however, not all businesses are suitable for application of this model, the surmounting budget pattern means giving up the traditional performance management framework, means that the effective integration of many control methods. In this process, transformation and integration costs will appear. Therefore, when deciding whether to apply this advanced management control mode, two major influencing factors need to be considered:

The most important factor is the current operation of the budget process. Inefficient and time consuming budget generator is used beyond the budget of the biggest obstacles, because the surmounting budget pattern is the core part of the frequent rolling forecasts, usually by the budget planning process is implemented in the past, as a result, the budgeting process inefficient cannot provide a good foundation for beyond the budget.

Generally speaking, the over-budget model is suitable for enterprises with fast change of operating environment, wide product scope or rapid growth, and meanwhile, intangible assets are very important for operation. For example, a large cross-industry and cross-regional enterprise group; Networked business organizations; Commercial banking, insurance, news media, advertising, transportation, etc. Multistep or assembly production, reliance on scientific and technological innovation, manufacture of finished products, such as automobiles, petrochemicals, etc. These enterprises are characterized by the characteristics of a market or industry strong permeability, change of the market, and enterprises to respond to market sensitive, especially rely on technological innovation, information products, provide services or material product technology content high, enterprise internal between various center technology dependence is not strong, or dependence is very strong, but must cooperate, coexist in cooperation advantage. These enterprises or various branches of the industry are mainly in line with the direct creation of value in the market and have great uncertainty, so the implementation of the traditional budget management system cannot meet the needs of enterprise development. Only exceeding the budget is their best option. Some of these businesses or industries are playing an increasingly important role in the economic environment we face today.

Exceeding the budget management model is of great importance to the theoretical research and practical application of budget management in China. Due to the complexity of China's economic environment and the inconsistency of the pace of enterprise development, it is not possible to generalize enterprises to choose the appropriate budget management model according to their own characteristics. The operating environment changes rapidly, the product business scope is extensive or the growth is rapid, simultaneously the intangible assets to the management extremely important enterprise may adopt the exceeding budget management model; Enterprises with strong predictability and stable product range have better budget control model after improvement. The most important thing is to stick to the traditional budget control model.

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