全面預算管理的發(fā)展【外文翻譯】 .doc

本科畢業(yè)論文（設計）外文翻譯原文THEDEVELOPMENTOFTHEOVERALLBUDGETMANAGEMENTINTHE1980S,ASINFORMATIONTECHNOLOGYDEVELOPMENT,THEWHOLESOCIALECONOMYSTARTEDTOVARYINGDEGREESFROMTHEINDUSTRIALAGETOINFORMATIONAGECHANGETHEECONOMY,ITALSOMAKESTHEBUDGETMANAGEMENTCANBEMORETIMELY,ACCURATELY,HIGHQUALITYOFINFORMATIONANDDECISIONMAKINGBUTTHETRADITIONALMODEOFTHEBUDGETLACKSFLEXIBILITY,STRENGTH,THEFUNCTIONSOFTIMEBETWEENCONFLICTINGADEFECTIS,THECORPORATIONSINTERNALMANAGEMENTCONTROLSYSTEMOFTHECOREALSOBEGUNTOVACILLATE,OVERALLQUALITYMANAGEMENTANDBALANCEDSCORECARDFORNEWOPERATIONSMANAGEMENT,ANDMORESTRATEGICMANAGEMENTTOOLS,METHODSAREPREVALENTINTHISCONTEXT,THEOVERALLBUDGETANDOVERALLBUDGETMANAGEMENTPATTERNEMERGED,WITHABUDGETMANAGEMENTINTHEDEVELOPMENTOFTHETWOCOMPLETELYOPPOSITEATTITUDEIMPROVINGANDABANDONINGMANAGENATIONALMARKETINGEXPENSES,TOUSEANDCONTROLINACCORDANCEWITHTHEOVERALLBUDGETTHEKEYFACTORSARECONCLUDEDFINALLY,THISTHESISGIVESACOMPREHENSIVECONCLUSIONOFIMPLEMENTINGOVERALLBUDGETUPWITHTHEPROPOSEDBUDGETOFTHEPROPOSEDTHAT“EXCEEDBUDGETBUDGETINGBEYONDTHATANDSTANDFORIMPROVINGBUDGETISA“TOIMPROVETHEBUDGETARYBETTERBUDGETING“ALLTHEHOMEWORKTHATTHEBUDGETANDCONTINUOUSLYIMPROVEBUDGETANDSTRATEGICBUDGETINGFORANEWMODEOFTHEBUDGET,ITISINTHEBUDGET“TOIMPROVETHEBUDGETMANAGEMENTANDPROCESSINNOVATIONHOMEWORKBUDGETRESPONSIBILITIESANDOBLIGATIONSOFEMPLOYEESANDMANAGEMENTWORKTOACHIEVETHEOBJECTIVEANDCANWORKOUTINCOMPETITIVEPRESSUREUNDERTHEINFLUENCEOFTHEEMPLOYEEWORKFORTHEPRODUCTIONOFCONCERNCONTINUINGIMPROVEMENTSINTHEBUDGETMANAGEMENTACCOUNTINGHASTWORELATIVELYNEWCHALLENGESINTHEBUDGET,THETARGETOFCOSTANDCONTINUEDIMPROVEMENTINTHEBUDGETTHETWOMETHODSOFTHEORIGINANDPOPULARINJAPANANDTHROUGHOUTTHEWORLDHAVEFOUNDWIDEAPPLICATIONTHECONTINUEDIMPROVEMENTINTHEBUDGETISCLEARLYREFLECTEDINTHEFINALBUDGETIMPROVEANDIMPLEMENTALLTHEIMPROVEMENTPROGRAMBUDGETCONTINUEDIMPROVEMENTINTHEBUDGETINGPROCESS,THEBUDGETISEXPECTEDFUTUREPERFORMANCETRADITIONISNOTLIKETOEXTENDTHEPRESENTBUDGETTHATTHEACTIVITIESOFTHESTRATEGICBUDGETINGASTHESTRATEGICBUDGETOFTHENEWMODEOFAPPLICATIONOFTHEYEARTHECOMPANY376OFCOSTSINTHENEXTFEWYEARS,THEBUDGETSTRATEGYINBOTHTHEORYANDWASTHEAPPLICATIONANDDEVELOPMENTTTRATEGIESADOPTEDTHEBUDGETFORTHEBUDGETANDPROCESSINNOVATION,EFFECTIVELYSAVETHECOSTSANDELIMINATINGWASTEISTHEMOSTIMPORTANTENTERPRISESFINANCIALRESOURCESMOREATTENTIONANDSUPPORTOFCORPORATESTRATEGYANDTACTICSHOPACLASSISA“PROCESSCENTRIC“COMPREHENSIVEBUDGETMANAGEMENTSOFTWARE,SUCHASTHETHICKSHIELD,ITSSUCHALONGTIME,THESESOFTWAREFEATURESFOCUSEDONENTERPRISEBUSINESSPROCESSDATAMANAGEMENTACLASSIS“COLLABORATIONCENTER“OFTHEOVERALLBUDGETMANAGEMENTSOFTWARESUCHASWAVEANDSOON,SUCHSOFTWAREFEATURESFOCUSEDONDEPARTMENTALBUSINESSCOLLABORATIONMANAGEMENTACLASSBASEDON“DATAANALYSISCENTER“OFTHEOVERALLBUDGETMANAGEMENTSOFTWARESUCHASHYPERIONANDOTHERSUCHSOFTWARE,DATAANALYSISANDMANAGEMENTFUNCTIONFOCUSEDONOVERALLBUDGETMANAGEMENTOFTHEFINANCIALMANAGEMENTOFDIFFERENTINFACT,THESETYPESOFCOMPREHENSIVEBUDGETMANAGEMENTSOFTWARE,INVARYINGDEGREESTOMEETCUSTOMERNEEDS,SUCHASTHEHYPERIONOILDOTOTHEBUDGETMANAGEMENTISMAINLYFOCUSEDONDATAANALYSIS,BECAUSETHEOILCOMPANIESTOO,INTERDEPARTMENTALANDMOREONLYFOCUSONDATAANALYSISANDMANAGEMENT,THATISITSSTRENGTHWHILEUFANDKINGDEEENTERPRISESCOMPREHENSIVEBUDGETMANAGEMENTFOCUSINTHEFINANCIALBUDGETMANAGEMENTLEVEL,BUTFORMODERNENTERPRISES,THEFINANCIALBUDGETMANAGEMENTALONECANNOTMEETBUSINESSDEVELOPMENTNEEDS,ANDCANNOTADAPTTOENTERPRISEDEVELOPMENTBECAUSETHEOVERALLBUDGETMANAGEMENTISTHECOREOFMANAGEMENT,ANDFINANCIALSOFTWAREMANAGEMENTISINCOMPLIANCEWITHNATIONALACCOUNTINGSYSTEMFORFINANCIALMANAGEMENT,SUCHASBUDGETMANAGEMENTISRESTRICTEDHOWEVER,THECOMPREHENSIVEBUDGETMANAGEMENTNOTTHESAME,EVERYCOMPANYINTHEBUSINESS,MANAGEMENT,QUITEDIFFERENTINMANYWAYS,ITSOWNCHARACTERISTICSTHESEARETWODIFFERENTCONCEPTS,ACOMPREHENSIVEBUDGETMANAGEMENTSOFTWAREFOCUSEDONTHEMANAGEMENTTOFOCUSMOREONBUSINESSMANAGEMENT,ITSHOULDREFLECTTHEIMPLEMENTATIONOFCORPORATESTRATEGYANDBUSINESSPROCESSMANAGEMENTFEATURESSUCHASINFACT,THEOVERALLBUDGETMANAGEMENTSOFTWAREREFLECTEDINMANAGEMENTTHINKINGMUSTREFLECTTHEBUSINESSOWNERSANDMANAGEMENTDECISIONMAKERSTHEIDEAOFREPRESENTINGTHEINTERESTSOFCORPORATEMANAGEMENT,TOSOMEEXTENT,THISISTHENEEDTOADAPTTOMODERNBUSINESSMANAGEMENT,SOMANAGEMENTIDEASANDMETHODSARECORRECTONLYINTHISWAY,ACOMPREHENSIVEBUDGETMANAGEMENTSOFTWAREINTHEENTERPRISE,UNDERDIFFERENTMANAGEMENTMODELSAPPLIEDUPTOPROMOTETHEMOSTEFFECTIVEANDMOSTSUCCESSFULCURRENTLY,DOMESTICENTERPRISESINTHEOVERALLBUDGETMANAGEMENT,NOTASFOREIGNCOMPANIESMATURE,MANYCOMPANIESCANNOTLOCATETHEIROWNSTRATEGIES,MOSTCOMPANIESSTILLDEVELOPINGTHEREFORE,DOMESTICENTERPRISESMUSTFIRSTMAKEBUDGETMANAGEMENTBUDGETINGPREMISEISTOMAKESALESFORECASTS,SALESFORECASTSARENOTSCIENCECANNOTDETERMINEANDANALYZETHEPRODUCTIONBUDGETHOWEVER,APARTFROMAFEWOFTHESEVERALDOMESTICMONOPOLYFEWOUTSIDETHEBUSINESSCANBEDONESEVERALSALESFORECASTSVISIBLE,BUDGETINGFORTHEOVERALLBUDGETMANAGEMENTOFTHEENTERPRISESAREWELLHOWIMPORTANTITISCURRENTLY,THEMARKETONLYAFEWMANUFACTURERSOFFERACOMPREHENSIVEBUDGETMANAGEMENTSOFTWARECANHELPENTERPRISESEASILYBUDGETING,BUDGETCONTROL,BUDGETANALYSIS,TOHELPCOMPANIESDETERMINETHEREASONABLENESSOFTHEBUDGETPREPARATION,BUDGETANALYSISISSCIENTIFIC,SOTHATENTERPRISESUNDERSTANDTHEFULLBUDGETGENERALLY,OVERALLBUDGETISREGARDEDASANIMPORTANTCOMPONENTOFMANAGEMENTACCOUNTINGANDANIMPORTANTMETHODOFMODERNCORPORATIONMANAGEMENTSOURCEKAPLANRS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。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。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