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在大多数组织,预算服务于两个不应混淆的目的。预算第一功能是“财务控制”,控制企业的财务资源;第二功能是“管理控制”,其任务是保证企业的各种活动协调一致,成为一个有机的整体。尽管这两种功能对企业的兴盛是必要的,但它们完全有不同的特点,需要不同的管理技能。因为会计师通常负责预算控制系统,很容易让财务控制去支配全面管理控制。本文提出了在设计预算控制系统中所遇到的一些主要问题,主要目的是帮助经理们去履行他们的职责以取得高效的业绩。一个有效的预算控制系统的运行既要合适的技术设计,又要对影响系统运行的人力因
In most organizations, the budget serves two purposes that should not be confused. The first function of the budget is “financial control” to control the financial resources of the enterprise; the second function is “management control”. Its task is to ensure that the various activities of the enterprise are coordinated and become an organic whole. Although these two functions are necessary for the prosperity of enterprises, they all have different characteristics and require different management skills. Because the accountant is usually responsible for the budget control system, it is easy for financial control to dominate the overall management control. This paper presents some of the major problems encountered in the design of the budget control system. The main purpose is to help managers perform their duties in order to achieve efficient performance. The operation of an effective budget control system requires both proper technical design and manpower to affect the operation of the system.