《Enterprise Budget Management》由会员分享，可在线阅读，更多相关《Enterprise Budget Management（13页珍藏版）》请在金锄头文库上搜索。
1、 Enterprise Budget Management Abstract This paper reviews the management of an enterprise budget for the relevant research literature, discusses the content and its stakeholders, budget management and business relationship between the stakeholders in attempts to establish a basic framework for budge
2、t management, in the stakeholder theory, discussed under the Enterprise budget management. In accordance with corporate contract theory, the firm is a collection of a series of contracts is a community of interests. The main business interests, including owners, creditors, employees, government, etc
3、., they all affect the business or by business impact and risk. Corporate governance and business interests of the main goal should be related to a number of interests and mutual interaction of the main result of a compromise, enterprise management as a major achievement of the interests of the prin
4、cipal objectives. I. Review of the Literature (A) Budget management is a management accounting in a study of the content of much of our attention, and foreign scholars in the budget management mode has been some success Mainly in: 1.Coopers and Lybrand Deloitte traditional budgeting methods and tota
5、l quality management, job costing and job management combine to form operating budget model (ABB). Operating budget is under the operation or business volume to the preparation of budgets to ensure that the allocation of corporate resources in line with operational requirements, reflecting the effec
6、ts of competitive pressures, companies renewed interest in production operations. 2. Kaplan and Norton (2000) while maintaining the original budget, based on the budget by the Balanced Scorecard and strategy, non-financial indicators linked together so that the budget adapt to the new environment, t
7、he formation of strategic budget management model. Connecting link between budgets and strategy is the Balanced Scorecard as a business performance measurement and management tool for implementation of the strategy, the effective implementation of resource allocation and strategy for the unification
8、 of the budget and strategic closely linked. 3. Hope, Fraser (1998) “Beyond Budgeting Round Table (BBRT)” Research Forum, person in charge, they have made “beyond budgeting” concept. Beyond the budget reflects a high degree of information technology companies and service-oriented society, the import
9、ance of strategic operational control. But how to systematically resolve the social attributes and budget to manage their own properties associated with the accounting issues is an important issue. (B) of China from the 20th century, 80, began the introduction of foreign management accounting theory
10、 and practice, budget management, research and application began in academia, practitioners popularity, considerable progress has been made so far 1. Wang Bin (1999), based on product life-cycle theory, the capital budget is divided into the main budget management, marketing budget, the main cost es
11、timates and cash-based budget, the main four types of models. This view is more suitable varieties of a single enterprise, the more varieties of enterprise groups, because the life cycle of each product is different from the stage of different, according to the budget of the establishment of life-cy
12、cle model may lose significance. 2. Tang Gu-liang (2004), a comprehensive strategy for the budget-oriented as the starting point to build the strategic direction proposed under the budget target system model. The model emphasizes budget targets should be based on growth, returns and risk control of
13、these three dimensions to design and selection of a pluralistic, linkage, and the risks and benefits system of checks and balances of the budgetary targets. The model did not involve the selection of non-financial indicators and design, but did not specify three-dimensional design and KPI indicators
14、 of how the system architecture and lock forma income statement, balance sheet and cash flow statements and other budget statements. The above theoretical basis of literature from different research budget management of enterprises, and achieved very good results. But I have not yet found the Stakeh
15、older Theory of the Enterprise budget management literature. Second, stakeholders and the relationship between content and its relationship with the budget management Stakeholders, the concept was first proposed in 1963 at Stanford Research Institute, an internal memo. The report will be stakeholder
16、 is defined as “corporate existence is inseparable from its support of the various groups” (freeman, 1983). 70 mid-20th century, emphasizing civil rights, feminism, environmentalism and consumer interests of the protectionist social context, stakeholder theory has been further developed. The 20th century, 80s, freeman in its “shareholders and stakeholders: a new on corporate
