摘要
运用实验方法研究组织规模对预算效用的影响,发现在较小的组织内,预算效用显著,随着组织规模的扩大,预算功能受到抑制,预算效用逐渐减弱。并对处于不同规模状态下的组织提出了加强预算管理,提高预算效用的建议。
The influence of an organization scale on the budget effectiveness is studied by experiments. The findings show that the budget effectiveness is obvious in a smaller organization and the effectiveness is decreasing with the enlargement of the organi- zation scale. The suggestions are put forward toward the improvement of budget effectiveness in different scale organizations.
出处
《四川文理学院学报》
2013年第4期128-131,共4页
Sichuan University of Arts and Science Journal
关键词
预算管理
组织规模
实验研究
budget management
organization scale
experimental study
