英国essay写作--Beyond budget management

1、留学生写作网（）-专业留学生作业辅导中心留学生写作网（pnstudy）为留学生提供高效、优质的论文服务英国 essay 写作-Beyond budget managementThe shortcomings of traditional budget management, such as lack of adaptability, time consuming and energy consuming, and conflicts among functions, are increasingly prominent. According to professor zhan, traditional budgeting, which evaluates and implements rewards and punishments on the basis of budget, is actually “paying employees to lie“, which will invalidate the incentive effect of reward schemes. At t

2、he same time, many people believe that performance evaluation based on fixed budget goals will bring many problems to organizational behavior, which can be reflected in the following aspects:Resulting in wide budget margin, the budget coordination function was destroyed. Driven by profit, managers always try to influence the budget to get a relaxed budget. Budget slack is the adverse selection in budget management, although it happened in the budget preparation process, but affect the execution

3、of the budget, the lower right to determine the budget in actual can reach the level of the lower level, so as to make the subordinate cannot give full play to their potential.The culture of corporate integrity was undermined by the manipulation of budget enforcement. Another problem caused by rewarding and punishing people on the basis of budget evaluation is to manipulate the budget implementation results after the fact. In order to maximize their bonuses, managers often use earnings manipulat

4、ion to achieve their goals. If net income falls below the lower end of the bonus scheme, managers will have an incentive to further reduce net income, making them more likely to receive bonuses next year. Another way to manipulate budget results is to falsify accounting information to achieve or exceed budget goals.Traditional budgets focus on comprehensive budgets. Comprehensive budget is a huge system project, involving business, capital, finance, information, human resources, management and m

5、any other aspects. Budget work usually starts in the first four months of each fiscal year, wasting a lot of time and human resources.Hinder the enterprise to improve continuously, increase the responsibility unit more short-term behavior. The traditional budget control system constrains the proper response and flexibility of enterprises to the environment and limits the long-term development of enterprises. The traditional control system makes people only focus on how to achieve the budget goal

6、s instead of how to maximize the potential of enterprises or how to better adapt to the changing environment.In view of the disadvantages of traditional budget, a new budget management model, “exceeding budget“, which ADAPTS to environmental change, emerged. The so-called “exceeding budget“ is to manage the performance of an enterprise without budgeting, and decentralize the power of each decision-making link in the form of 留学生写作网（）-专业留学生作业辅导中心留学生写作网（pnstudy）为留学生提供高效、优质的论文服务authorization managem

7、ent. Some of the big foreign companies have adopted the over-budget model and made great achievements.In order to solve the disadvantages of traditional budget, new ways to seek alternative to the traditional budget, BBRT for those who gave up the traditional budget enterprise to carry on the investigation and study, summarized a set of basic principles of “beyond budgeting“ model: for continuous improvement by setting ambitious goals, rather than a fixed annual budget target. Not limited to ann

8、ual planning, but for all segments of sustainable development. On the compensation evaluation to the companys performance or responsibility center to carry out rewards, rather than on the basis of the budget to determine the numerical: not only consider the fixed annual target completion, also for the common results provide incentives based on the relative performance. It is necessary to take account of several key performance indicators related to plan variance control. The allocation of resour

9、ces is not limited to annual budget, but also gives managers the power to use resources independently if necessary. Not only according to the annual planning cycle, but also timely through interaction throughout the company to adjust. In corporate governance, management is required to have clear values and noble thinking. Not only to achieve internal goals, but also to support the activities of winning the market; There should be not only centralized responsibility hierarchy but also network team organization responsible for performance. Give the enterprise team enough freedom and power, no longer simply require it to execute strictly as planned. Promote information sharing on an open basis and coordinate inter-company transactions through process design and rapid information feedback systems.According to the summary and development of BBRT members, it can be seen that the “beyond budget“ model has t

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