全面预算管理的发展【外文翻译】 .doc

本科毕业论文（设计）外文翻译原文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最后一类是基于“数据分析中心”等软件全面预算管理和其它诸如此类的软件把数据分析和管理职能的重心集中在管理者身上。事实上,这些类型的全面预算管理软件,在不同程度,满足客户的要求,如石油公司的预算管理主要集中在数据分析,因为石油公司是跨部门的，更侧重于数据分析和管理,那是它的强项,而金蝶企业全面预算管理重点在财务预算管理水平,但对于现代化企业,财政预算管理无法满足其业务发展需求,不能适应企业发展。因为全面预算管理的核心管理、财务软件管理符合国家的会计制度,对财务管理,如预算管理是受限的。然而,全面预算管理不一样,每个公司在商业、管理等不同的方面,有自己的特点。这是两个不同概念,全面预算管理软件集中在更多地关注企业管理,它应该反映企业战略的实施和业务流程管理功能等。事实上,全面预算管理软件反映在管理思想必须体现对企业所有者和管理决策的利益代表的想法。某种程度上,这是需要适应现代企业管理，认为管理理念及方法是正确的。只有用这种方法,运用全面预算管理软