期刊文献+

强化预算执行力度,助推企业良性发展——以S市烟草公司预算执行为例

原文传递
导出
摘要 通过对S市烟草公司预算执行环节的分析结果表明,该公司初步建立了较为完善的预算管理联动机制,并形成一套适合自己的预算考评制度,但是其执行过程中存在着成本费用控制较弱、预算激励机制执行不到位以及不相容岗位没有有效分离等问题。
出处 《企业改革与管理》 2014年第1X期40-40,120,共2页 Enterprise Reform and Management
基金 石河子大学公司治理和管理创新研究中心(XJEDU020112C04)阶段性研究成果
  • 相关文献

参考文献2

二级参考文献13

  • 1杰罗尔德L齐默尔曼著 邱寒等译.决策与控制会计[M].大连:东北财经大学出版社,2000.277~310.
  • 2Abemethy M. A. and Brownell P. 1999. The role of budgets in organizations facing strategic change: an exploratory study. Ac- counting, Organizations and Society, 293 - 320.
  • 3Barrett M. E. Fraster L. B. 1977. Conflicting roles in budgeting for operations. Harvard Business Review, 137 - 146.
  • 4Chenhall R. H. and Brownell P. 1988. The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society, 225 - 233.
  • 5Fisher J. G. Maines L. A. Peffer S. A. Sprinkle G. B. 2002. Using budgets for performance evaluation: effects of resource allo- cation and horizontal information asymmetry on budget proposals, budget slack, and performance. The Accounting Review, 847 - 865.
  • 6Fisher J. G. Peffer S. A. and Sprinkle G. B. 2003. Budget - based contracts, budget levels, and group performance. Journal of Management Accounting Research, 51 - 74.
  • 7Hansen S. C. Van der Stede W. A. 2004. Multiple facets of budgeting: an exploratory analysis. Management Accounting Re- search, 415 -439.
  • 8Kanodia C. 1993. Participative budgets as coordination and motivational devices. Journal of Accounting Research, 172 - 189.
  • 9Sheridan T. 1987. Making budgets mean something again. Management Accounting, 26 - 27.
  • 10Shields M. D. & Young S. M. 1993. Antecedents and consequences of participative budgeting: evidence on the effects of asym- metrical information. Journal of Management Accounting Research, 265 - 280.

共引文献124

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部