全面預(yù)算管理的發(fā)展【外文翻譯】 .doc

本科畢業(yè)論文（設(shè)計(jì)）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(yù)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(shí)上,這些類型的全面預(yù)算管理軟件,在不同程度,滿足客戶的要求,如石油公司的預(yù)算管理主要集中在數(shù)據(jù)分析,因?yàn)槭凸臼强绮块T的，更側(cè)重于數(shù)據(jù)分析和管理,那是它的強(qiáng)項(xiàng),而金蝶企業(yè)全面預(yù)算管理重點(diǎn)在財(cái)務(wù)預(yù)算管理水平,但對(duì)于現(xiàn)代化企業(yè),財(cái)政預(yù)算管理無法滿足其業(yè)務(wù)發(fā)展需求,不能適應(yīng)企業(yè)發(fā)展。因?yàn)槿骖A(yù)算管理的核心管理、財(cái)務(wù)軟件管理符合國(guó)家的會(huì)計(jì)制度,對(duì)財(cái)務(wù)管理,如預(yù)算管理是受限的。然而,全面預(yù)算管理不一樣,每個(gè)公司在商業(yè)、管理等不同的方面,有自己的特點(diǎn)。這是兩個(gè)不同概念,全面預(yù)算管理軟件集中在更多地關(guān)注企業(yè)管理,它應(yīng)該反映企業(yè)戰(zhàn)略的實(shí)施和業(yè)務(wù)流程管理功能等。事實(shí)上,全面預(yù)算管理軟件反映在管理思想必須體現(xiàn)對(duì)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(yīng)現(xiàn)代企業(yè)管理，認(rèn)為管理理念及方法是正確的。只有用這種方法,運(yùn)用全面預(yù)算管理軟