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Assignment代写:budget management

2018-09-13 来源: 51due教员组 类别: 更多范文

下面为大家整理一篇优秀的assignment代写范文- Total budget management,供大家参考学习,这篇论文讨论了全面预算管理。全面预算,指的是企业为实现预定期内的战略规划和经营目标,按照一定的程序编制和审查的在预定期内经营活动的总体安排。全面预算反映的是企业未来某一特定期间价值活动的计划。推行全面预算管理对企业来说是一项行之有效的财务管理手段,对建立企业制度,提高管理水平,增强竞争力有着十分重要的意义。

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The implementation of comprehensive budget management is an effective means of financial management for enterprises, and it is of great significance to establish modern enterprise system, improve management level and enhance competitiveness.

In practice, since some enterprises do not take comprehensive budget management as a tool for daily work, and do not take comprehensive budget management as a specific means to implement enterprise development strategy, the budget goal is short-term, and it is difficult to achieve the goal of improving the core competitiveness and overall value of the enterprise through budget management. In addition, the unclear orientation of budget management also leads to low efficiency and low efficiency of budget management.

In practice, some enterprises have established corresponding budget management system according to the requirements of comprehensive budget management, but the organizational structure is not sound, the responsibility is not clear, and the management responsibility is difficult to be investigated. In addition, due to the lack of effective communication between organizations at all levels and between organizations and employees, it is difficult to cooperate and coordinate with each other in the overall budget management. Therefore, the comprehensive budget management of enterprise lacks a strong organizational system to organize implementation, and its management effect can be imagined.

Some enterprises either ignore the changes of the internal and external environment and the changes of the strategic goals of the enterprise and do not revise the budget in time. Or the management of the business needs only and arbitrary adjustment. Moreover, there is no corresponding check and balance mechanism for the budget adjustment, and the budget is virtually empty. Those over-budget or no-budget projects are carried out due to the abuse of the power of budget adjustment, which leads to the lack of authority and seriousness of the budget.

Practice, some enterprises lack of understanding of the importance of assessment of budget, budget assessment and a lack of proper position in the whole performance appraisal system, and also the lack of effective and scientific budget examination system, at the same time, in the implementation of the budget evaluation often is not strict, the appraisal link become a mere formality, and set up incentive mechanism is unreasonable, the positive role of budget management and didn't get to play. Some companies do not even include the budget assessment into their performance evaluation system. The lack of budget evaluation and corresponding incentive measures directly affects the enthusiasm of the budget enforcement agencies and employees to implement the budget.

At present, China's economic system is in the era of market economy, and operators are working to fulfill the "fiduciary responsibility" given by investors. At this time, enterprise operators should not only be responsible for the business performance of the enterprise, but also for the development and expansion of the enterprise, and more importantly, they should be responsible for realizing the enterprise goal of maximization of shareholders' equity. Therefore, the enterprise budget management at this stage must implement the strategy oriented management mode. The specific method is as follows: first, the strategic target is converted into the budget target, then the budget target is decomposed into the sub-target of each budget executing agency, and finally the sub-target is extended to each employee. It is precisely because of the advanced nature of the strategy-oriented budget management model that the implementation of this model helps to improve the overall budget management level of enterprises.

Enterprises should establish inter-related multi-level budget management organizations according to their organizational structure, including the board of directors, budget management committee, budget working group and budget executive body.

As the leader of comprehensive budget management, the board of directors is mainly responsible for the determination of budget arrangement principles and overall budget objectives, the formulation of annual financial budget plans and the formulation of comprehensive budget management system. It has the right to review the budgets and the right to monitor and inspect the day-to-day implementation and results of the budgets.

The budget management committee is the organizer of the overall budget management. The general manager of the company is the director of the committee. Budget management committee is responsible for determining principle and carrying out overall budget target, budget negotiation and adjust, the process of making the draft budget and approval and to the approved budget issued to the budget implementation agencies to carry out, and the implementation of budget analysis and assessment, and within the scope of authorization processing and decision budget management on major issues.

The budget working group is the daily working body of comprehensive budget management, mainly responsible for the compilation of budget draft, the decomposition and implementation of budget indicators, the collection and processing of budget feedback information and the communication of budget.

The budget executive body is the executive of overall budget management, which is generally divided into operational budget executive body and managerial budget executive body. The budget implementation agency is mainly responsible for the analysis and demonstration of the initial budget target, the implementation and implementation of the budget review target, as well as various business and management work carried out around the realization of the budget target.

In order to compile a high-quality budget, it must be achieved that the budget must reflect the development strategy of the enterprise. A budget without a strategy is a budget without competitiveness. At the same time, the budget goal should also reflect the strategic priorities of the enterprise and further embody the strategy, so that it can be better implemented and implemented. In this way, the core competitiveness of the enterprise can be improved and the overall value of the enterprise can be enhanced. Budget arrangements must align with strategic objectives. Enterprises must continue to meet the basic needs of the market rather than just stay with the products and services currently offered. Therefore, the budget arrangement of the enterprise must fully implement the development strategy of the enterprise, which should not only connect with the strategic target, but also ensure the success of docking by following the following procedures: first, conduct detailed market research and study the possible impact of changes in the basic market demand on the enterprise; Secondly, understand the advanced level of the industry, and then determine the level of the enterprise to achieve; Thirdly, I will understand the situation of competitors, and then analyze the external environment, internal resources, capabilities and core competitiveness of the enterprise, as well as the advantages, disadvantages, opportunities and threats of the enterprise. Finally, according to the enterprise's countermeasures and make specific budget arrangements. Only by aligning with the company's strategic objectives can we compile a high-quality budget.

The level of overall budget management is closely related to the position and function of strategic budget objectives in performance evaluation. The traditional performance evaluation basically adopts the method of comparison with the same period of last year, which often ignores the need of enterprise development strategy. Therefore, only by taking the strategic budget target as the basis of performance evaluation and comparing the actual and budget can the assessment become a comprehensive reflection on the basis of careful analysis of differences. Such difference analysis includes both the analysis of objective environmental factors and the analysis of the budget implementing agency's own factors. At the same time, the participation degree and quality of the budget should be taken as the qualitative indicators to conduct strict assessment on the budget implementation agencies, so that the assessment work can be combined with the quantitative indicators and qualitative indicators.

To improve the level of overall budget management, enterprises should comprehensively use the above countermeasures. Among them, strategic budget management is the first priority, sound management organization is the guarantee, full participation in the budget is the foundation, improve the level of compilation is the foundation, timely adjustment of the budget is the means, ensure that the assessment is in place is the key.

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