摘要
预算管理系统曾经为企业管理作出过巨大贡献,但随着环境的变化,也显现出许多弊端。传统预算系统的弊端并非完全起因于预算管理系统本身,而是存在许多复杂的原因。是改良还是超越传统的预算管理系统,取决于企业所面临环境的复杂性和波动性。
While the great contribution have been made to the business control,the budget system displays many defeats with the changes of environment.The deficiency of the traditional budget system is not result of budgeting management but the result of many complex causes. The adopt of better budgeting or beyond budgeting is remain a problem.
出处
《上海市经济管理干部学院学报》
2006年第6期43-46,共4页
Journal of Shanghai Economic Management College
关键词
预算管理
改良预算
超越预算
budget management
better budgeting
beyond budgeting
