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udget must be realistic, with the objective of gaining general support; the outputs must be linked to the inputs; recognise the concept of flexibility and; learn from the process (Howard, 2004). Obviously, it is management problem rather than budget problem because the top manager is the one who set the mission, develop a strategic plan for future. Also, companies should develop their culture which emphasis value-based, continuous improvement, creative empowerment and knowledge-sharing. For instance, companies should update their budgeting system to zero-based budgeting or activity-based budgeting. Furthermore, organisations need to develop balanced range of performance indicators which incorporate strategic indicators of an operation's 'drivers' of future performance as well as shorter-term measures regarding results actually achieved (Brown and Atkinson, 2001). Hence, they can put the long-term perspective into the objectives and include better benchmark.

In conclusion, the evidences above have proved that budget is no abandoned by the organisations and companies. Budget is still considered as planning and controlling tool if the organisations change their managerial behaviour and the way they develop budgets.

管理战略系统—平衡记分卡——The strategic management system - Balance scorecard

To be successful and remain in the turbulent business environment, organisations must keep bringing new products onto the market in shorter time intervals, form systematic long-term workable and profitable relationships with customers and business partners, constantly develop and retain the company's human capital, and not least satisfy investors with good financial results (Daum, 2002). Hence, organisation needs to implement new strategic system such as Balanced Scorecard (BSC), at the same time, render traditional successful business models obsolete. BSC is developed by Kaplan and Norton to translate the organisation's mission and strategic into objectives and performance measures to reflect financial perspective, customer perspective, internal business processes and leaning and growth. Organisation can from the strategy, make out a strategy map and get all the linkages, thus give a clearer idea of the complex linkages with which the company has to mow through for its ultimate successes and strategy map can be made for the entire activities as a whole or for a specific segment (Punniyamoorthy and Murali, 2008).

Today, the concept of BSC become a strategic control system that building a bridge between performance measures and non-performance measures; lag indicators and lead indicators; short-term objectives and long-term objectives and; internal performance and external performance perspectives. Every measure on BSC attempts to address an aspect of a company's strategy (Gautreau and Kleiner, 2001). BSC allows organization to clarify strategy and turn it into action. The limitation of convention performance measurement system is it only emphasis financial measurement such as return on equity (ROE) and profit margin. In contrast, BSC extends traditional short-term financial measures to including measures of performance relating to customer, internal processes and learning and growth needs of their people (Latshaw and Choi, 2002) cited in (Chavan, 2009). It links financial measures and non-financial measures in one coherent system. Consequently, BSC aims to 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。