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可持续发展的现代企业 [3]

论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2015-12-08编辑:zhaotianyun点击率:13397

论文字数:3176论文编号:org201512061234466453语种:英语 English地区:英国价格:免费论文

关键词:sustainability组织结构现代企业

摘要:本文是战略管理作业,主要讲述了商业环境中,可持续发展的现代企业需要用创新控制系统驱动战略更新。

ng. For example, the Consortium for Advanced Manufacturing-International (CAM-I), argue that the traditional budget acts as a barrier to effective management, particularly in the present dynamic business environment (Sulaiman et al., 2004). Some research suggests that 80 percent of companies are dissatisfied with their planning and budgeting processes (Neely et al., 2003). Beside this, Daum (2002) and Neely et al. (2003) mentioned that traditional budgeting has had its day due to its problems. In fact, the problems of budgeting in modern business environment can be categorised as below:


业务流程——Business Processes

Budget is short-term business plan. They are developed infrequently and they are often outdated before the beginning of the budget period because they are usually prepared annually. Furthermore, it is based on out of date assumptions, and even based on unsupported assumptions or guesswork. Hence, managers cannot deal with fast-changing environment and today's competitive because budget lacks of reality. Also, budget is time-consuming and costly. According to Takana (2004), American companies spend an average of four to five months-and top executives spend 20 to 30 percent of their time creating their annual budgets. The result is similar to the survey of KPMG (Daum, 2002). In practice, budgeting is a long process that includes negotiation, updating and reworking but it add little value to the achievement of business's goals. Thus, it is expensive to prepare budget too.


组织能力——Capabilities

Beside this, budget strengthens 'top down' management style with underlines a 'vertical command and control' structure (Anon.a., 2008), that empowering the senior managers and preventing junior mangers from existing autonomy. Such management style will not suitable in organisation structure of decentralisation. Moreover, managers may quit if they feel constraints, thus it is difficult to retain and recruit competence managers. Additionally, managers are motivated to bias their budget estimates to ensure that their budgets are more easily met or so that their performance looks better (Merchant, 1985) cited in (Yuen, 2004). They may negotiate or set lower sale targets and higher cost targets to meet budget targets. This will lead to 'budget slack'. Thus, the mangers focus their performance rather than driving organisation's overall gaols.


竞争战略——Competitive strategy

Apart from that, budgets concentrate on cost reduction rather than value creation. The prices of products and services are often set by the market. Due to gain more profit, organizations focus on cost reduction at the expense of long-term performance. For example, managers achieve cost reduction by reducing the research and development expenditure. Indeed, managers should focus value creations such as innovation, quality and brand loyalty in order to response to competitive threats. Furthermore, traditional budgets encourage the managers and employees to 'going by the book', and encourage parochial behavior (Sulaiman et al., 2004; Brown and Atkinson, 2001). This, budgeting is a mechanism of 'control by constrain'. It encourages wrong managerial behaviour that inhibiting individual creativity and innovation because everything must conform to the budget.论文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。

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