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against their budget and employees in other department don’t achieve their targets. For instance operation & production department achieve their target output level but sales department don’t sell enough to cover all costs. According to McBain, budgeting is not a substitute for effective decision making. Most budgets provide only for finances and specify where and how it should be spent, they do not provide for people (Mcbain, 1999). In recent time, training outlays are typically treated as expenses rather than investments (Hope and Frazer, 2003). If the most sophisticated budgetary planning and control system is put in place, absence of the necessary investment in upgrading those involved in budgeting, will only result in expecting to win a battle by sending in people with unfamiliar guns, which all together amount to total failure of such budgeting system (Adedeji, 2004).

In conclusion, there are clearly different views as to whether or not budget is an effective and essential business tool. Large number of successful and big companies still uses a budget as a part of their strategic planning process. However, companies like Volvo, IKEA and Ericsson,  have already considered annual budgets as being an inefficient tool in an increasingly changing business environment.

Prior research, find Accounting work weak link according to the arrangement of the leadership department's annual work points, draw lessons from the experience and practice of leading pilot unit, is to carry out 'management accounting' activities conduct extensive research.Go deep into the enterprises and institutions for advice, collecting weak link and the shortcomings of the accounting work, and then tries to comb, puts forward to carry out 'management accounting' activities to highlight some departments and units in the accounting work not implement, the main responsibility of the system implementation does not reach the designated position, the books of the set is not strict, inadequate spending vouchers, accounting irregularities, financial processing is not correct, the information disclosure untrue, the accounting information is not complete, perfect the internal control system and other aspects.

Set up a leading group.To provide organizational guarantee for 'management accounting year' activities in order to ensure the smooth conduct of the 'accounting management year' activity establish a leading group, everywhere bureau leadership as a team leader, the relevant department head to attend the leadership group, leading group consists of office, is responsible for the daily work.And a leading group members will in time, further clear and carry out the relevant responsibilities.

Plan, make sure the 'accounting management year' activities in order to carry out activities in accordance with the plans, implement measures, check index, the result of productive requirements, according to the implementation of 'management accounting' activities related spirit, combined with the actual situation, elaborate activity plan, documents printed and distributed to subordinate units, request earnestly implemented.Solution has two distinct features: one is to have very strong pertinence, highlight problem is proposed: second, integrate resources, refining the work, to carry out the responsibility, have strong operational, will 'management account本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。