第二学期ma期末考budgeth

SeminarABBIthasbeenclaimedthattherearemanyproblemswithtraditionalbudgetingpractice.Alternativeapproachestotraditionalbudgeting(i.e.Activity-BasedBudgetingandBeyondBudgeting)arewidelypromotedastechniquesthatcanetheseYoushouldnowbeableDiscusstheroleofbudgetingasanningandcontrolmechanism,itspurposesandaimsDiscussstagesinthebudgetsettingDescribethelimitationsofincrementalDescribethelimitationsoftraditionalWithreferencetopublishedresearch,describeactivity-basedbudgetingandbeyondbudgetingapproachesandtheirlimitationsDiscusstheroleofbudgetingasanningandcontrolmechanism,itspurposesandaims(duryBudgetingTheimplementationofthelong-termnfortheyearaheadthroughthedevelopmentofdetailedfinancialns.(dury2012)Purposes6 municating4.motivating5.EvaluatingDiscussstagesinthebudgetsetting（Drury2012CommunicationdetailsofbudgetStartwithlong-termn,communicatedbytopDeterminingfactorthatrestrictsSalesPreparationofsalesPreparationofvariousNegotiationsofbudgetswithCoordinationandreviewofFinalacceptanceofOngoingreviewof

DescribethelimitationsofincrementalbudgetsandDescribethelimitationsoftraditionalbudgetingTimeDisconnectedfromConstrainConcentrateoncostreductionnotvalueEncouragegamingandperverseDevelopedandupdatedtooBasedonunsupportedassumptionsand最近,它已经相当大的批评(汉森etal.,2003)。预算被认为是“破“破 ,2001),“过去的事”(Gurton,1999),或者一个“不必要 However,recentlyithasbeenthesubjectofconsiderablecriticism(Hansenetal.,2003).Budgetinghasbeendeemed“broken”(Jensen,2001),“athingofthepast”(Gurton,1999),oran“unnecessaryevil”(Wallander,1999).（（PracticeDevelopmentsinAnOverviewandHansenOtleyandVanderStede Claims1（time-consuming）,4（addlittlevalue）（encouragegamingandperversebehaviors）,and（basedonunsupportedassumptionsandguesswork）relatetotherecurringcriticismthatbythetimebudgetsareused,theirassumptionsaretypicallyoutdated,reducingthevalueofthebudgetingprocess.（尤其是在快速变化的环境中rapidlychangingenvironments(Wallender（nstainsbarrieronge（aategicallyouse（ncenateon（thenalmmandan-ntol（agegamin与另一种常见的批评,预算控制施加一个垂直指挥,集中决策、扼杀主动性并专注于降低成本而不是创造价值。Claims2,3,5,6,and8relatetoanothercommoncriticismthatbudgetarycontrolsimposeaverticalcommand-and-controlstructure,centralizedecisionmaking,stifleinitiative,andfocusoncostreductionsratherthanvaluecreation.或价值连锁酒店忠诚或价值连锁酒店忠诚 组织设计和阻 员工最好的 。Finally,claims7,11,and12reflectorganizationalandpeople-relatedbudgetingissues.Thecriticsarguethatvertical,command-and-control,responsibilitycenter-focusedbudgetarycontrolsarepatiblewithflat,network,orvaluechain-basedorganizationaldesignsandimpedeempoweredemployeesfrommakingthebestdecisions(HopeandAlternativeapproachestotraditionalbudgeting(i.e.Activity-BasedBudgetingandBeyondBudgeting)arewidelypromotedastechniquesthatcan theseproblems.（HansenOtleyandVanderStede Oneapproachadvocatesimprovingthebudgetingprocessandprimarilyfocusesonthenningproblemswithbudgeting.Theotheradvocatesabandoningthebudgetandprimarilyfocusesontheperformanceevaluationproblemswith

ThecaseagainsttraditionalbudgetinghasbeenarguedmostfullybyHopeandFraser(2003b)aspartoftheBeyondBudgetingRoundtable(BBRT).1TheauthorsarguethatbudgetingsystemsoftenresultindysfunctionalbehaviorandconsumelargeamountsofmanagementABBActivity-basedbudgeting(ABB)Anapproachtobudgetingthattakescostobjectsasthestartingpointdeterminesthenecessaryactivitiesandthenestimatestheresourcesthatarerequiredforthebudgetperiod.Describeactivity-basedABB：到底要多少的资源,取决于要多少产量和（output生产produce采购Activity-basedbudgeting(ABB)aimstomanagecostsmoreeffectivelybyauthorizingthesupplyofonlythoseresourcesthatareneededtoperformactivitiesrequiredtomeetthebudgetedproductionandsalesvolume.WhereasABCassignsresourceexpensestoactivitiesandthenusesactivitycostdriverstoassignactivitycoststocostobjects(suchasproducts,servicesorcustomers)ABBisthereverseofthisprocess.Costobjectsarethestartingpoint.Theirbudgetedoutputdeterminesthenecessaryactivitieswhicharethenusedtoestimatetheresourcesthatarerequiredforthebudgetperiod.（output决定necessaryactivities评估要的(duryBBBeyondbudgetingisatermusedtodescribealternativeapproaches,suchasrollingforecaststhatcanbeusedinsteadofannualbudgeting.对传统预算被认为最有力的希望和(2003b)作为预算

（HansenOtleyandVanderStede1.首先,平衡了operationalrequirements,避免了不可行计划计算造成的浪费。发现了瓶颈。First,byfirstbalancingoperationalrequirements,theABB-approachavoidsunnecessarycalculationsofthefinancialeffectofoperationallyinfeasiblens.Ithighlightsthesourcesofimbalances,inefficiencies,andprovidesarichersetoftoolsforbalancingThird,lower-levelmanagersandemployeescanmoreeasilyunderstandandcommunicatebudgetinginformationinoperationalratherthanfinancialterms. acuttingacrossdepartmentalborders,incontrasttotraditionalbudgeting’sverticalorientation.BB特征（优点：PPTRollingQuarterlyrollingAvoidsdysfunctionalbehaviour–performanceevaluationbasedontargetswhicharenotfixed,butchangedandAmbitioustargetMoredecentraliseddecisionsRelativeexternalperformanceComparisonsofasmallnumberofKPIswithcompetitorsandsimilarunitswithinSupportsemployeeLibbyandLindsayBudgetingsystemsyakeyroleincontrolVerylittlefirmsnnedtoabandonbudgetsourfindingssuggestthatbudgetingsystemscontinuetoyakeyroleinfirms’controlsystemsandthatmostcompanieshavenonstoabandonthispractice,althoughmanyarenningtotakestepstoimprovetheirbudgetingsystemsto esomeofthecommon 和的企业，有18and13％的企业，显示他们的预算体使用预算控制的企业约20％。因此，有一些公司可能接受了BeyondBudgetingmessage。Thatsaid,18and13%ofCanadianandUSfirms,respectively,reportlittleornovalueornegativevaluefromtheirbudgetingsystems(ascorebelow60),andapproximay20%ofrespondingfirmsinbothcountriesdonotuse

budgetsforcontrol.ThustherearesomefirmsthatmaybereceptivetotheBeyondBudgetingmessage. Timespentonbudg