全面預算管理的發(fā)展外文文獻及翻譯

1、<p>　　出處：[美]卡普蘭,諾頓,《全面預算管理的發(fā)展》,會計視野. 2001(6)：P147-160.</p><p><b>　　中文3721字 </b></p><p><b>　　2100單詞</b></p><p>　　外 文 翻 譯</p><p><b>

2、　　原文：</b></p><p>　　The development of the overall budget management</p><p>　　In the 1980s, as information technology development, the whole social economy started to varying degrees from t

3、he industrial age to information age change the economy, it also makes the budget management can be more timely, accurately, high quality of information and decision-making. But the traditional mode of the budget lacks f

4、lexibility, strength, the functions of time between conflicting a defect is, the corporations internal management control system of the core also begun to vacillate, ove</p><p>　　In this context, the overall

5、 budget and overall budget management pattern emerged, with a budget management in the development of the two completely opposite attitude: improving and abandoning. Manage national marketing expenses, to use and control

6、 in accordance with the overall budget. The key factors are concluded. Finally, this thesis gives a comprehensive conclusion of implementing overall budget.Up with the proposed budget of the proposed that "exceed bu

7、dget (budgeting) beyond that and stan</p><p>　　In the next few years, the budget strategy in both theory and was the application and development. Ttrategies adopted the budget for the budget and process inno

8、vation, effectively save the costs and eliminating waste is the most important enterprises financial resources more attention and support of corporate strategy and tactics.</p><p>　　Hop& Fraser think a t

9、raditional budget has become more effective participation of the obstacles to the existing budget and development of a new model is very necessary budgets, on this understanding, and in the management of the magazine pub

10、lish the preliminary promise beyond the budget of the basic theoretical framework. Beyond the budget from the strict sense is not a budget model innovation, it just for the traditional budgeting and patterns of a challen

11、ge, for only the budget, the content an</p><p>　　From homework budget and continuously improve budget and strategic budget of the three modes, the budget, the management theory and methods become a model inn

12、ovation by the major driving force. the management theory and methods to resolve the budget, the traditional in the new business environment and insufficient the plight of the innovation and the budget model innovation i

13、s the policy of the situation. Mentioned in this article has been widely accepted and many kinds of the application of the</p><p>　　It is the comprehensive management of enterprises are important tools, the

14、internal management and control a major method. this method on a century since the 1990s in the general electric, and general motors produce, soon became large businesses the sops. from the original plan, coordination, d

15、evelopment in the control, evaluation, incentives also has to wait in a comprehensive implementation of the strategy of enterprise management mechanism.</p><p>　　Overall budget itself is not the ultimate aim

16、, more as a corporate strategy and business performance between the tool. the budget implementation strategy, the overall budget becomes a strategy of enterprise experience in all departments and the process, implementat

17、ion of concrete.At the same time, the overall budget system more effective allocation of resources reasonable basis for monitoring and measuring and enterprises and departments of the business performance and to ensure t

18、hat final reali</p><p>　　Comprehensive budget management is to protect the enterprise funds and flexible working, reasonable control of the daily economic activities of enterprises within the expected range

19、of the main methods to ensure the strategic plan is an important means of implementation and completion. In recent years, the theories and successful experiences about overall budget begin to attract more and more attent

20、ions of Chinese enterprises.Following the ERP, CRM, SCM, BI, collaboration and other business mana</p><p>　　Comprehensive budget management is associated with the survival of investment business activities,

21、business activities and financial activities, expected future situation (prediction and planning) and the control of management behavior and control arrangements. Over the years, for various reasons, a comprehensive budg

22、et management software, and the resulting advanced business management methods can not receive timely promotion and popularization of Congerdaozhi some companies and individuals of </p><p>　　Not only depend

23、on overall budget management software, technical support, is more important is to rely on management thinking and methods of support, its core is the management software only supporting management tools. Comprehensive bu

24、dget management software more a management and financial software reflects more of a software application tools. Total Budget management processes and corporate accounting system provides financial management is not the

25、same as it is in line with modern corporate </p><p>　　For now, most companies budget for the management of the domestic financial sector by "single-handedly", as departments or asymmetric informati

26、on gap created business unit personnel to the project budget management do not understand and budgeting, and other business applications are not clearly, the financial sector, this comprehensive budget management in full

27、 compliance with the national accounting system to be implemented, in fact, business is management accounting systems do not understand, </p><p>　　Currently on the market overall budget management software f

28、rom the applications level, divided up, roughly divided into four categories: one is a "financial center" of the overall budget management software, such as UF and Kingdee, this type of software features focuse

29、d on financial management ; a class is a "process centric" comprehensive budget management software, such as the thick shield, its such a long time, these software features focused on enterprise business proces

30、s data management; a</p><p>　　In fact, these types of comprehensive budget management software, in varying degrees to meet customer needs, such as the Hyperion oil do to the budget management is mainly focus

31、ed on data analysis, because the oil companies too, inter-departmental and more only focus on data analysis and management, that is its strength; while UF and Kingdee enterprise's comprehensive budget management focu

32、s in the financial budget management level, but for modern enterprises, the financial budget management alo</p><p>　　However, the Comprehensive Budget Management not the same, every company in the business,

33、management, quite different in many ways, its own characteristics. These are two different concepts, a comprehensive budget management software focused on the management to focus more on business management, it should re

34、flect the implementation of corporate strategy and business process management features such as. In fact, the overall budget management software reflected in management thinking must reflect</p><p>　　Current

35、ly, domestic enterprises in the overall budget management, not as foreign companies mature, many companies can not locate their own strategies, most companies still developing. Therefore, domestic enterprises must first

36、make budget management. Budgeting premise is to make sales forecasts, sales forecasts are not science can not determine and analyze the production budget. However, apart from a few of the several domestic monopoly Few ou

37、tside the business can be done several sales forecast</p><p>　　Visible, budgeting for the overall budget management of the enterprises are well how important it is. Currently, the market only a few manufactu

38、rers offer a comprehensive budget management software can help enterprises easily budgeting, budget control, budget analysis, to help companies determine the reasonableness of the budget preparation, budget analysis is s

39、cientific, so that enterprises understand the full budget.Generally, overall budget is regarded as an important component of management </p><p>　　Source:Kaplan RS & Norton DP,2001“The development of the

40、overall budget management”. Accounting Horizons,June,pp.147-160.</p><p><b>　　譯文：</b></p><p><b>　　全面預算管理的發(fā)展</b></p><p>　　20世紀80年代以后，隨著信息技術(shù)的迅速發(fā)展，整個社會經(jīng)濟開始不同程度地從

41、工業(yè)經(jīng)濟時代向信息經(jīng)濟時代轉(zhuǎn)變，這也使得預算管理者可以獲得更加及時、準確、高質(zhì)量的預測、決策信息資料。但傳統(tǒng)的預算模式缺乏適應性、費時耗力、各職能之間相互矛盾等諸多缺陷日漸顯現(xiàn)，其在企業(yè)內(nèi)部管理控制系統(tǒng)中的核心地位也開始動搖，全面質(zhì)量管理、平衡計分卡、作業(yè)管理法等新的更具戰(zhàn)略性的管理工具、方法逐漸盛行。在這種背景下，全面預算理論和全面預算管理模式的發(fā)展出現(xiàn)了分化，在對待預算管理的發(fā)展上出現(xiàn)了兩種截然相反的態(tài)度:改進(Improving)

42、和放棄(Abandoning)。倡導放棄預算的革命派提出了“超越預算((Beyond Budgeting)”的主張，而主張改進預算的改良派則提出了“改進預算((Better Budgeting)"的種種主張，其中作業(yè)預算、持續(xù)改進預算、戰(zhàn)略預算等新的預算模式的產(chǎn)生，正是在“改進預算”主張下對預算管理模式和方法的創(chuàng)新。作業(yè)預算(Activity Based Budgeting-ABB)是由Cooper & Kaplan

43、提出了新的會計成本計量方法ABC和新的預算方法。</p><p>　　作業(yè)預算編制以“作業(yè)消耗資源、產(chǎn)品消耗作業(yè)”為指導思想，通過預測計劃期生產(chǎn)、銷售數(shù)量，從而預測相應的作業(yè)，力求達到資源的最優(yōu)配置。作業(yè)預算使得員工有責任和義務來進行自我管理作業(yè)活動以達到執(zhí)行作業(yè)的目標并能夠反映出在競爭壓力的影響下，員工對生產(chǎn)作業(yè)的高度關(guān)注。持續(xù)改進預算認為在管理會計領(lǐng)域有兩種相對較新的方式在挑戰(zhàn)傳統(tǒng)的預算:目標成本和持續(xù)改進預

44、算。這兩種方法最初起源和流行于日本，現(xiàn)在在全世界范圍內(nèi)都得到了廣泛的應用。 持續(xù)改進預算是一種在最終預算中明確體現(xiàn)不斷改進要求并實施所有改進計劃的預算方法。在持續(xù)改進預算編制程序中，預算是以期望的未來經(jīng)營狀況為基礎(chǔ)，不是像傳統(tǒng)預算那樣以延續(xù)目前的活動為基礎(chǔ)的戰(zhàn)略預算(Strategy Budgeting),1999年美國底特律地區(qū)汽車公司的經(jīng)理人員在沒有降低服務水平和削減員工的情況下應用了一種新的預算模式，稱之為戰(zhàn)略預算的新模式的應用

45、當年就降低了該公司37.6%的成本。</p><p>　　在隨后的幾年時間里，戰(zhàn)略預算在理論和實務上都得到了極大的應用和發(fā)展。戰(zhàn)略預算通過對預算模式和過程的創(chuàng)新，有效地節(jié)約了成本、消除了浪費，最重要的是使得企業(yè)財務資源能更多地關(guān)注和支持企業(yè)戰(zhàn)略、戰(zhàn)術(shù)目標的實現(xiàn)。 </p><p>　　Hop& Fraser認為傳統(tǒng)的預算己經(jīng)成為企業(yè)更加有效地

46、參與競爭的障礙，放棄原有的預算模式，發(fā)展一種新的預算模式非常必要，在此認識基礎(chǔ)上，在《管理會計》雜志上發(fā)表的文章初步勾畫了超越預算的基本理論框架。隨后在BBRT的大力推動下，超越預算在其成員公司中得到了應用和發(fā)展，并取得了很大的成功。超越預算從嚴格意義上來說并不是一種預算模式的創(chuàng)新，它只是對傳統(tǒng)預算理論和模式的一種挑戰(zhàn)，主張只將預算的作用、內(nèi)容和范圍局限在對現(xiàn)金流量的預測和計劃上，而傳統(tǒng)預算的控制與激勵作用則由其他的績效管理制度來實現(xiàn)。

47、 </p><p>　　從作業(yè)預算、持續(xù)改進預算、戰(zhàn)略預算這三種預算模式的創(chuàng)新來看，先進的管理理論和方法成為驅(qū)動模式創(chuàng)新的主要動力。由先進的管理理論和方法來堆動，解決傳統(tǒng)預算在新的經(jīng)營環(huán)境下的困境和不足，這一創(chuàng)新方式，使得這一階段的預算模式創(chuàng)新呈現(xiàn)出百花齊放的局面。除本文所提到的集中已廣為接受和應用的模式外，還有結(jié)合企業(yè)價值管理理論的價值預算，依據(jù)平衡計分卡原理形成的以平衡計分卡為基礎(chǔ)的預算等多種預算模式。同時

48、，信息時代的到來對預算的理論和方法提出了全面的挑戰(zhàn)，因此在這一階段的預算模式創(chuàng)新中，信息技術(shù)在預算模式中已經(jīng)有了較多的應用并與之融合。</p><p>　　全面預算管理是實現(xiàn)企業(yè)全面管理的重要工具，是企業(yè)內(nèi)部管理控制的一種主要方法。這一方法自從上個世紀90年代在美國的通用電氣、杜邦、通用汽車公司產(chǎn)生之后，很快就成了大型工商企業(yè)的標準作業(yè)程序。從最初的計劃、協(xié)調(diào)，發(fā)展到現(xiàn)在的兼具控制、激勵、評價等功能為一體的一種綜

49、合貫徹企業(yè)經(jīng)營戰(zhàn)略的管理機制。</p><p>　　根據(jù)安達信公司“全球最佳實務數(shù)據(jù)庫”中的定義:“全面預算管理是一種系統(tǒng)的方法，用來分配企業(yè)的財務、實物及人力等資源，以實現(xiàn)企業(yè)既定的戰(zhàn)略目標。企業(yè)可以通過預算來監(jiān)控戰(zhàn)略目標的實施進度，有助于控制開支，并預測企業(yè)的現(xiàn)金流量與利潤。從上面對全面預算管理的定義及示意圖可以看到，全面預算本身并不是最終目的，更多的是充當一種在公司戰(zhàn)略與經(jīng)營績效之間聯(lián)系的工具。預算貫徹戰(zhàn)略

50、，全面預算就成為戰(zhàn)略思想在企業(yè)經(jīng)驗各個部門和環(huán)節(jié)的具體體現(xiàn)、落實。同時，全面預算體系在更有效合理地分配資源的基礎(chǔ)上，進一步用于衡量與監(jiān)控企業(yè)及各部門的經(jīng)營績效，以確保最終實現(xiàn)公司的戰(zhàn)略目標，目前全面預算管理的“火熱”與預算管理概念的“混亂”是并存的，這極不利于全面預算管理的實踐。把全面預算管理等同于“財務預算”是狹隘的，尤其是“財務預算”的表達很容易把“全面預算”定位為“財務方面的預算”甚至定位為“財務部門的預算”。</p>

51、<p>　　全面預算管理是涉及到全方位、全過程和全員的一種整合性管理系統(tǒng)，具有全面控制力和約束力，決不只是財務部門的事情。理解和把握全面預算管理應該立足于公司治理機制，它不僅是一種管理制度和控制方略，更是一種管理理念。</p><p>　　全面預算管理是保護企業(yè)資金和靈活性的工作,是企業(yè)控制日常經(jīng)濟活動在預期范圍內(nèi)的主要方法,還是確保戰(zhàn)略計劃順利實現(xiàn)和完成的一種重要的手段。 在ERP客戶關(guān)系管理、

52、供應鏈管理協(xié)作和其他企業(yè)管理軟件的應用中，又一波新的管理軟件應用正在上升。致使企業(yè),特別是中小企業(yè)對全面預算管理軟件的關(guān)注和追求。在某種程度上,普遍的全面預算管理軟件是企業(yè)追求和精心管理的必然結(jié)果。在面對激烈的市場競爭中,傳統(tǒng)的勞動預算不能滿足現(xiàn)存企業(yè)的需求或項目的投標項目。為此需要全面預算為企業(yè)管理系統(tǒng)進行分析。目前,大多數(shù)的管理軟件集成到全面預算管理,然而,研究使用的觀點并不令人滿意。作者認為,第三方非金融為核心的預算管理系統(tǒng)軟件和

53、服務能,更好地滿足廣大用戶的需求。</p><p>　　全面預算管理是有關(guān)投資商務活動、業(yè)務活動和財務活動過程中,預計未來情況(預測和規(guī)劃)和控制管理行為以及控制的安排。在過去的幾年中,由于種種原因,全面預算管理軟件,產(chǎn)生的先進的企業(yè)管理方法不能得到及時的推廣和普及。一些公司和個人在目前有所誤解,全面預算管理者認為這與簡單的金融部門管理以及其他商業(yè)無關(guān),對此的理解是片面的。</p><p>

54、;　　這不僅取決于全面預算管理軟件、技術(shù)支持,更為重要的是要靠治理思想和方法的支持,其核心是管理軟件，它只支持管理工具。全面預算管理軟件中管理和財務軟件反映了更多的一個應用軟件工具。全面預算管理過程和企業(yè)會計制度提供財務管理是不一樣的,因為它是符合現(xiàn)代企業(yè)業(yè)務發(fā)展管理流程,而不是滿足公司財務部門管理實踐。因為財務管理是很專業(yè)的,非常格式化,以資助經(jīng)營管理這是不切實際的。項目預算項目、應用等提供商業(yè)部門,財務部門只作為一個支持和幫助,這是

55、可行的。</p><p>　　現(xiàn)在,大多數(shù)公司預算的國內(nèi)金融部門的管理、一手創(chuàng)造的部門或者不對稱信息溝業(yè)務部門的職員項目預算管理者不懂預算,和其他的商業(yè)應用程序不清楚。金融部門的全面預算管理在完全符合國家的會計制度上實施。事實上,商業(yè)管理會計系統(tǒng)不完善,因此,最終使全面預算不科學、也難以執(zhí)行。全面預算綜合了公司業(yè)務部門和金融業(yè)參與制定的建議，主要業(yè)務為輔的意見,使金融部門能真正做好全面預算管理。</p>

56、;<p>　　目前市場上的全面預算管理軟件應用水平,大體分為四大類:一個是“金融中心”全面預算管理軟件,如金蝶,這類型的軟件特點集中在財務管理；另一種是“過程中心“全面預算管理軟件,這些軟件特點集中在企業(yè)業(yè)務流程數(shù)據(jù)管理；還有的是“協(xié)作中心”的全面預算管理軟件,這類軟件的特點集中在部門業(yè)務協(xié)作管理;最后一類是基于“數(shù)據(jù)分析中心”等軟件全面預算管理和其它諸如此類的軟件把數(shù)據(jù)分析和管理職能的重心集中在管理者身上。</p&

57、gt;<p>　　事實上,這些類型的全面預算管理軟件,在不同程度,滿足客戶的要求,如石油公司的預算管理主要集中在數(shù)據(jù)分析,因為石油公司是跨部門的，更側(cè)重于數(shù)據(jù)分析和管理,那是它的強項,而金蝶企業(yè)全面預算管理重點在財務預算管理水平,但對于現(xiàn)代化企業(yè),財政預算管理無法滿足其業(yè)務發(fā)展需求,不能適應企業(yè)發(fā)展。因為全面預算管理的核心管理、財務軟件管理符合國家的會計制度,對財務管理,如預算管理是受限的。</p><

58、p>　　然而,全面預算管理不一樣,每個公司在商業(yè)、管理等不同的方面,有自己的特點。這是兩個不同概念,全面預算管理軟件集中在更多地關(guān)注企業(yè)管理,它應該反映企業(yè)戰(zhàn)略的實施和業(yè)務流程管理功能等。事實上,全面預算管理軟件反映在管理思想必須體現(xiàn)對企業(yè)所有者和管理決策的利益代表的想法。某種程度上,這是需要適應現(xiàn)代企業(yè)管理，認為管理理念及方法是正確的。只有用這種方法,運用全面預算管理軟件的企業(yè),在不同的管理模式下的應用是最有效、最成功的。<

59、;/p><p>　　目前,國內(nèi)各類企業(yè)的全面預算管理,不是像外國公司成熟,許多公司不能找到自己的策略,大多數(shù)公司一直在發(fā)展。因此,國內(nèi)企業(yè)必須先做好預算管理。預算的前提是銷售預測,銷售預測不是科學生產(chǎn)而是測定分析預算。除了少數(shù)的幾個國內(nèi)壟斷交易能完成,其他的都要進行銷量預測。</p><p>　　可見,預算中全面預算管理是企業(yè)的重要部分。當前,市場只有少數(shù)廠商提供全面預算管理軟件可以幫助企業(yè)更