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预算是最广泛使用的工具,它是用来计划和控制组织。多数的世界上最成功的公司认为他们的成功很大一部分依赖传统预算系统。预算准备计划的目的,作为一个战略规划过程的一部分,在未来特定时期是定量的计划管理的信念的业务成本收入。重要的是我们要认识到,预算并不存在于真空;他们是会计学中不可分割的一部分规划框架,通过运营良好的企业(McLaney Artill,2002)而实现。巴克利和麦肯纳(1972)描述预算控制组成的计划、控制、协调和激励通过货币价值和部门在一个组织。这是一个计划,在定量方面,通常时间为1年。

首先,研究人员试图了解的主要关注组织预算的作用及其重要性。最常引用的角色是:计划策略操作化(安东尼,2003年,商人和范德Stede,2003年,2002年,西蒙斯,2002)允许的评估策略和资源分配(汉森和范德Stede明茨伯格,1983年,2004年,沃克和约翰逊）

Budgets are one of the most widely used tools for planning and controlling organizations. Majority of world’s most successful companies have attributed a large part of their success to reliance on traditional budget systems. The budget prepared planning purposes, as a part of the strategic planning process, is quantitative plan of management’s belief of what the business costs and revenues will be over a specific future period. It is important to recognize that budgets do not exist in a vacuum; they are an integral part of planning framework that is adopted by well-run businesses (McLaney and Artill, 2002). Buckley and McKenna (1972) describe budgetary control as consisting of planning, controlling, co-ordinating and motivation through money values and departments within an organisation. It is a plan, in quantitative terms, usually for 1 year.

First of all, the main concern of researcher trying to understand role of budgeting and its importance in the organizations. The roles most often quoted are: intend strategy operationalization (Anthony and Govindarajan, 2003, Merchant and Van der Stede, 2003, Hongren, et al, 2002, Simons, 2002) allowing assessment of the strategy and resource allocation(Mintzberg, 1983,Hansen and Van der Stede, 2004, Walker and Johnson, 1999, Merchant and Van der Stede, 2003, Hongren, et al, 2002) coordination and communication (Anthony and Govindarajan, 2003, Merchant and Van der Stede, 2003) learning and strategy creation (Simons, 1990, 2000, Shield and Young, 1993) performance evaluation (Mintzberg, 1983, Hongren, et al, 2002, Anthony and Govindarajan, 2003) and motivation ,mainly through reward system based on budgeting(Govindarajan and Gupta, 1985, Walker and Johnson, 1999, Mintzberg, 1983).These crucial roles of budgeting can help managers to position their company in a better way in the market place. As a result of better positioned in a market place, it can attract new investor and increase market share because it is financial plan for a future period of time. However, bear in your mind that budget is a plan, not a forecast. Therefore, we can easily say budgetary control in a changing operational environment that recognize both the importance, internally, of the organisation members and their contribution to continued growth—and externally the growing influence of shareholders on business operations. In other words, it is not just only important for manager (internal) it can help stakeholder (external) in many different ways particularly to shareholders. It can also provide a framework to shareholders for evaluating manager’s performance in meeting individual and departmental goals. Take an appropriate action where there is deflexion from the budget and try to make necessary adjustments.

Budgetary control can be suitable for the organization of the future. Nowadays, there are many uncertainties in the business environment, managers an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。