全面預(yù)算管理的發(fā)展外文文獻(xiàn)及翻譯

1、出處：[美]卡普蘭,諾頓,《全面預(yù)算管理的發(fā)展》,會計視野. 2001(6)：P147-160.中文 中文 3721 字 2100 單詞 單詞外 文 翻 譯原文： 原文：The development of the overall budget managementIn the 1980s, as information technology development, the whole social economy starte

2、d to varying degrees from the 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

3、 mode of the budget lacks flexibility, strength, the functions of time between conflicting a defect is, the corporations internal management control system of the core also begun to vacillate, overall quality management

4、and balanced scorecard for new operations management, and more strategic management tools, methods are prevalent. In this context, the overall budget and overall budget management pattern emerged, with a budget managemen

5、t in the development of the two completely opposite attitude: improving and abandoning. Manage national marketing expenses, to use and control in accordance with the overall budget. The key factors are concluded. Finally

6、, this thesis gives a comprehensive conclusion of implementing overall budget.Up with the proposed budget of the proposed that “exceed budget (budgeting) beyond that and stand for improving budget is a“ to improve the bu

7、dgetary (better budgeting) “all the homework that the budget and continuously improve budget and strategic budgeting for a new mode of the budget, it is in the budget“ to improve the budget management and process innovat

8、ion. Homework budget responsibilities and obligations of employees and management work to achieve the objective and can work out in competitive pressure under the influence of the employee work for the production of conc

9、ern. continuing improvements in the budget management scorecard based on the budget of the budget. at the same time, the information age to the budget of the theory and methods of a comprehensive challenge, so at this st

10、age of the budget model innovation, information technology budget had been in a number of applications and related to integration.Overall budget management of enterprises overall, by scientific prediction, decision-makin

11、g, monetary value and multiple forms of business in future fixed period of all the production and operation and financial results for the integrated management system. An overall budget system should bo implemented in or

12、der to effectively control the company“s cash flows and financial risks. The overall budget management system was carried through reflecting the earnestness and authoritativeness of budget implementation.It is the compre

13、hensive management of enterprises are important tools, the 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 b

14、usinesses the sops. from the original plan, coordination, development in the control, evaluation, incentives also has to wait in a comprehensive implementation of the strategy of enterprise management mechanism.Overall b

15、udget itself is not the ultimate aim, 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 depa

16、rtments and the process, implementation 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

17、business performance and to ensure that final realization of the company's strategic objectives, the overall budget management of “hot“ and the budget management concept “turmoil“ is the coexistence of the overall bu

18、dget is not conducive to the management of practice. The overall budget management is equivalent to “financial budget is limited, especially financial budget of“ “it's easy to the“ total budget for ““ the position of

19、 financial aspects of the budget “even positioned as“ financial departments of the budget “.Overall budget management are involved in several areas, The whole process and total integration of gender management system, a