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可持续发展的现代企业 [4]

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:13399

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。

Therefore, the products and services cannot compete with competitors'.

Overall, budgets tend to promote an inward-looking, short-termist culture that focuses on achieving a budget figure, rather than on implementing business strategy and creating shareholder value over the medium to long-term (Neely et al., 2003). As a result, should organisation leave the traditional control system and follow the new strategic system?

Does budget can be totally discarded?

Interestingly, several authors' findings that companies and organisations are still using budget as a planning, control and performance evaluation tool despite the preceding problems. For example, companies in Malaysia still use budgets, to a large extent, as part of their planning and control mechanisms (Ahmad et al., 2003; Sulaiman et al. 2004). This refutes that some researchers argued that budgets are no longer valued in modern business environment. Based on Chun (1996), Malaysian user-groups views on the role of budgets, budget pressure and participation, was similar to Lyne's (1988, 1992) findings that 13 UK companies covered the issues relating to the managerial uses of budgetary information, the extent of participation by managers in setting their budgetary targets, and the sources of pressure to meet these budgetary targets (Joshi et al., 2003). Furthermore, according to Ghosh and Chan (1996) cited in (Sulaiman et al. 2004), 97 per cent reported the use of budgets by companies in Singapore. Such high per cent indicates that budget is still useful. Another 2005 survey done by Dugdale and Lyne that managers tended to disagree that budgets led to dysfunctional behaviour or that they provided little or no value (Anon.b., 2007). Instead, managers consider budgets are useful in planning, control, performance measurement, co-ordination and communication. Also, Armstrong et al. (1996) concluded that budgetary controls are intimately linked with considerations of labour controls in large manufacturing UK companies (Joshi et al., 2003).

Moreover, 106 companies in Singapore that said 'yes' to budgets reported that they used budgets to evaluate performance (Sulaiman et al. 2004). Accordingly, they found that cash budget is prevalent amongst companies in the retail, manufacturing and the hotel sectors. According to Anderson (1993) and Douglas (1994), budget is still used as the main performance measurement system that placing a high importance on the budget-to-actual comparison for performance evaluation purposes both at the corporate and the subsidiary levels (Joshi et al., 2003).

Some organisations still use budget partly because they feel that there is no reason to change the traditional control system and top managements do not accept the change in approach. This is particularly because budgeting is embedded in organisation's culture, thus managers reluctant to move to other new systems. Besides this, it may a high cost of implementation contemporary system for some small or medium size companies. Also, budgeting provides an overall framework of control without which it would be difficult or impossible to manage and it provide a level of stability that could not be achieved using the beyond budgeting (Anon.b., 2007). This means budget is important as controlling tool.

However, in order to have a good budget, organization should follow the five principles of budgeting: all employees should be involved; the b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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