论文代写:管理会计

18 12月 论文代写:管理会计

论文代写:管理会计

公司关于其盈利能力的目标总是表现在一段特定的时间内开始前财务条款,因为他们不可能改变这些目标是保持查看业务实体的资源和需求。都可以通过管理是确保组织达到这些目标。每月的性能报告,预算结果与实际结果相比较。通过详细分析背后的原因中的任何差异的预算结果和实际结果,管理是负责采取纠正措施以维护组织的性能。

在预算控制中设置的目标都是很好的方式来实现组织的性能目标。性能目标总是与管理活动,目的是帮助组织在长期保持盈利。预算用于拨出企业的性能目标(霍克和詹姆斯,2000)。预算控制总是要求管理设置绩效目标的财务条款(美元),这样他们可以很容易地分析和控制的负责任的政府。

准备详细的预算总要求所有组织成员的相互协调。这不同的员工和部门之间的协调是提高集成在这些部门的水平。因此,可以说,是采取措施在预算控制系统也与综合控制机制有关。也必要的预算控制系统设计的方式管理可能仍然能够解决所有的问题与综合控制系统(霍夫斯泰德,1981年)。

为预算控制措施行为的整合计划支出,收入计划,公司的融资需求和asset6需求,制定或实施的任何过失的预算控制系统严重影响综合控制系统。很明显,预算控制系统和综合控制系统相关和有一些变化,应该预算控制系统与综合控制机制来解决。

论文代写:管理会计

The targets that a company has regarding its profitability are always expressed in financial terms before a specific period of time begins so, it is not possible to change those targets because they are made keeping in view the resources and requirements of the business entity. All that can be done by the management is to ensure that organization achieves those targets in time. Monthly performance reports are made to compare the budgeted results with actual results. By having a detailed analysis of the reasons lying behind any discrepancy in the budgetary results and actual results, management is responsible to take corrective actions in order to maintain the performance of the organization.

The goals that are set in the budgetary control are excellent way to achieve the performance objectives of the organization. Performance objectives are always related to the activities of management that are aimed to help the organization in staying profitable in long run. Budget is used to set aside the performance objectives of the enterprise (Hoque & James, 2000). Budgetary control always requires that management sets its performance targets in financial terms (dollars), so that they can easily be analyzed and controlled by the responsible authorities.

Preparation of detailed budget always requires all the members of the organization to coordinate with each other. This coordination among different employees and departments serves to increase the level of integration among these departments. So, it can be said that measures that are taken in budgetary control systems are also associated with integrative control mechanism. It is also necessary that budgetary control system is designed in a way that management may remain able to tackle with all the issues associated with integrative control system (Hofstede, 1981).

As budgetary control measures acts in integrating the planned expenditures, revenue plans, financing needs and asset6 requirements of the company, any negligence in the formulation or implementation of budgetary control system badly affects the integrative control system. It is clear that budgetary control system and integrative control system are so much related and there are some changes that should be made to budgetary control system to tackle with the integrative control mechanism.

Tags: