全面预算管理的发展外文文献及翻译
关于全面预算管理的基本认识【外文翻译】
本科毕业论文（设计）外文翻译原文：The basic knowledge of overall budget management Budget management system build the drivers, the basic theories and management is concerned, the idea of a kind of management.Modern enterprises in the right of ownership and the basis of processing Investors and managers and enterprises inside the relationship and the balance of power, through the decentralization and delegation, the organization formed from meeting, the consultation, the managing director, manager of the duties of the management system. The management system covers two ways: one is the source and business relations between the duties of the second is the management of enterprises are the duties of the relationship between. Within the enterprise, the specialization of labor division led to a series of it broken, the agency must clarify the mandate entrusted to agents, vertical chain. The client and the goal wasn't entirely agree with the interests of the chain of caused by insufficient information and access to information asymmetry, lead to "hide the action of moral hazard" and "hidden message of moral hazard and adverse selection risk" and "signaling" and "no", was the signal problem.For business relations with the entrusted to agents exist, the budget management is effective and space. the management of budget planning and coordination and control, evaluation, incentives for functions in one to the company law and the company charter made on the implementation of the meeting, board, and experience, departments and every staff, and, for profit, clear their respective rights and responsibilities through space, into effect the agreement, contract and interests of the plan of action agreed that quantitative, And standardize the interests of the main actions and avoid adverse selection and ethical conduct.Of budget implementation process of monitoring to eliminate business "offside"and "overstepping your authority" acts. at present in china's enterprises, especially in state-owned enterprises, there is a special agency –"insider control", the enterprise manager is a policy-making, implementation and oversight functions for, the source control is not the case, Policy-making, implementation and oversight functions in one, the use of the right to use, transfer or misappropriate the funds, and thereby cause the people " For behavior", the shareholders' interests. the budget management through established in advance of the measurement indicators to the inner man ", and the office, dispersed the people of functions and powers to achieve management of democratization, thereby effectively prevented the internal control".Enterprises from nature is a "as a", because people are variable, the ability and talent of the decision he can not directly to the value of the organization and its ability and talent in a very large extent depend on the conduct of the motives.For enterprises specific staff ((p), the environment ((e), then, he may also different. the specific behavior of specific persons and specific circumstances and so, in order to strengthen action, We should not only trying to stimulate the staff to meet their reasonable needs, it should also according to specific people create to satisfy this need to have such conduct environmental conditions in order to stimulate the enterprises manage the budget. We should not only trying to stimulate the staff to meet their reasonable needs, it should also according to specific people create to satisfy this need to have such conduct environmental conditions in order to stimulate the enterprises manage the budget.From the theory of motivation to study, whether the level of demand, x and y theory, two factors theory, that is a "people-oriented" concept, by the staff need to understand, and the need to organizational goals, the employees in a state, they were driven in this state of the efforts is not only individual needs and also reached some work to achieve organizational goals.Budget is a "personality" the management by the staff organized in budget planning, budget implementation of the arrangements for the budget itself to keep the staff was conscious of the arrangements work instead of the distribution of work, actively take the work to eliminate the negative even job resistance. the budgetmanagement or through the budget performance appraisal, employee a proper evaluation, incentives and arouse their enthusiasm. Therefore, the budget management theory is closely bound up with incentives.Control of the internal control ", as a management functions in modern management for good use and management of the control "is defined in order to ensure that the organization for this purpose and work plan be able to get at all levels, according to the prior to the standards or for the development of the need to draw up standard, to his subordinates work to measure, measurement and assessment, And in a deviation be rectified to avoid distorted in developing or recur in future, according to the organization and environmental change and growth, the plan, to their original plan revision and enactment of new plan, and adjust the management process.Control of the theory and in the theory is closely related, in order to avoid moral hazard and adverse selection, the owner must pass in acquiring information and the rules and regulations of the formulation and perfecting the formation of various limited to monitoring mechanisms and management and supervision by the action to achieve the objective of maximizing shareholders' interests. Control of the theory as a modern management system is an important component of the comprehensive management of the core budget. the budget management it is by a control system to regulate the enterprise, effective information asymmetry overcome the problem to implement the strategies.In budget management system mainly from external control and control of the two forms: external control the budget implementation of the executive outside the control of a higher, mainly of lower control; self- control is a responsibility of each unit in their own budget implementation process at all levels of control, the organization departments responsible to participate in the budget process of preparing the budget and understanding Autonomous to replace the use of management control type management of budget implementation process better show initiative.Budget control of the internal control system. as an important part of the famous management expert argument, a comprehensive budget management made a few of the organization of the integration of all problems in a system of management controlmethod of administration. budget represents a control ideas.In short, the administration building is entrusted to agents theory, the morale of the theory, control and management theory of the theory of demand management. budget as a system management philosophy, and entered into many of the management of ideas, management theories in the field of corporate budget..In addition to your main working budget –what you realistically expect to generate or raise, and how this will be spent –you can also have some “what if” budget options. “What if” budgets allow you to prepare for the unexpected – whether it is good or bad. Your “what if” budgets could include:A survival budget. This is the minimimum required in order for the organisation or project to survive and do useful work.A guaranteed budget. This is based on the income guaranteed at the time the budgetis planned. Usually the “guarantees” are in the form of promises from donors. However,unexpected situations, such as a donor grant coming through very late, may make it necessary to switch to your survival budget.An optimal budget. This covers what you would like to do if you can raise additional money. Once extra money comes in or is promised, it becomes part of your working budget. Keep your notes! As you plan your budget and make decisions about how you will estimate costs, keep your notes handy so that you can go back and check where the amounts came from. You may, for example, work out your workshop costs on the basis of a certain amount for photocopying, based on an estimated per page cost. When, a year later, the costs are higher than anticipated, you should go back to your notes and Budgeting see where the discrepancy comes in. Or, in another scenario, a donor make ask you to explain how you arrived at the cost per participant for workshops.Think in terms of cost centres. A cost centre is a grouping of activities that make coherent financial unit. So, for example, each project within your programme might be a cost centre. You then budget both income and expenditure for that cost centre and keep your financial records in terms of cost centres. This enables you to assess each project, department or unit financially. If you opt for a cost centre approach, your cost centres will determine the main categories under which you list line items. If you go this route, then the “directorate” would be a cost centre and so,for example, would “training” or “publications” or “resource centre.”While budgeting depends to a certain extent on the particulars of your organisation or project,there are certain guidelines which apply across projects and organisations.Once you have the list, group things into categories according to the emphasis you put on categories in your management practices. So, for example, if you, as management, think it is important to keep track of training costs, then “training costs” would be a category. Items such as stationery, venues, printing costs, food, accommodation, transport, trainers’ fees and so on would be line items under that category. However, perhaps your organisation does not do much training and only intends to run one training course as part of a bigger project. Then your category might be “Project X”, and “training course” might be one line item. Contributions in kind should be included as a note to the budget(for more on notes see the consolidated budget in the examples). Although they are not part of the budget, they reduce budget costs and so should be indicated. This includes the contribution made by volunteers in the form of sweat equity.If this is the first time you have done a budget, begin by listing all the items that are going to cost the organisation or project money. Later on, you will have some idea of the categories and items that make sense for your organisation or project so you will be able to take short cuts when you list your line items.The budget is an essential management tool. Without a budget, you are like a pilot navigating in the dark without instruments.The budget tells you how much money you need to carry out your activities.The budget forces you to be rigorous in thinking through the implications of your activity planning. There are times when the realities of the budgeting process force you to rethink your action plans.Marketing or public relations – building a professional image.Replacement of capital goods.Monitoring and evaluation costs for projects.Estimates are informed guesses, not just guesses. Do your homework, get quotes,phone around to arrive at a likely cost. Check any figures you have from previous yearsthat may provide helpful information. Note down any price increases you already know about (e.g. a salary increase of 10% may have already been agreed.) Make notes of any unusualexpenses that are likely to occur (e.g. moving your offices). A few dollars may not seem a big amount, but multiplied many times over this kind of discrepancy can make a big difference in your budget.Some costs that need to be estimated but that often get forgotten:Start-up costs –for a new organisation or project, such as large-scale recruitment, moving in, building alterations, launching the project or organisation.Research and development – consultation, needs assessment, planning processes. Democracy and governance –establishing the structures, recruiting for them, getting a constitution developed and accepted, training members of voluntary structures.It is usual for long-term projects and organisations to prepare a budget which makes projections for several years at a time. While it is usually only the budget for the forthcoming year that is really quite accurate, the projections for the following years gives some indication of the levels of funding that are likely to be needed. Some allowance is usually made for inflation for subsequent years, as well as for the anticipated activities which may differ from the first year. A three-year budget should be based on a three-year plan.These are all issues that you need to address before you begin developing your budget. Something you should not do when you are developing a budget is make it up as you go along”. As with most good practice in managing an organisation, good practice in budgeting involves clarity of purpose, detailed planning and considerable thought.Budgeting is the key to financial management. The toolkit will help you plan, develop and use budgets effectively in your organisation. If you have a sound understanding of the principles of budgeting, you will be well on the way to sound financial management. If you use this toolkit in conjunction with other toolkits, as indicated, you will increase the capacity of your organisation to manage its finances effectively. You will also increase its ability to survive through foresight and planning.Source:Martin D.Edward & Flock.Julie L,2002. “The basic konwledge of overall budget managment”. The non-profit times, (Accouting), April,pp. 26-33.译文：关于全面预算管理的基本认识预算管理体系的构建具有内在的动因，其理论基础与管理学的思想息息相关，体现了一种管理理念。
《企业预算管理研究国国内外文献综述3800字》
企业预算管理研究国国内外文献综述目录企业预算管理研究国国内外文献综述 (1)1 国外研究现状 (1)2 国内研究现状 (2)3 国内外文献评述 (5)1 国外研究现状国外对于预算管理的相关理论研究起步比我国早，国外学者早在二十世纪20年代就已经开始对预算管理进行了研究，主要是从传统的预算理论、预算管理体系的构建及应用和预算管理的影响因素等方面。
最开始是被应用于政府管理上，主要是因为英国政府开销大，当时政府机构缺乏高效的监督管理机制，为了保证英国政府财政收支平衡，降低生产成本，凸显了合理的预算规划的重要性。
企业预算管理应用于美国企业，经过产生、发展、成熟阶段的不断完善改进，最终发展为当前的应用体系。
预算管理不仅能降低成本，提升企业生产效率而且还优化了企业内部管理，壮大了企业规模。
1911年美国学者泰勒创建了“科学管理”学说，在《科学管理原理》中倡导这一学说，将管理工作进行科学的分工以及标准化，为美国企业管理水平的提高贡献力量。
1922年管理会计之父麦金西按照《公司法》的内容精神出版了《预算控制》, 这本书中提到通过对管理咨询案例的整理和说明，找出在预算控制过程中存在的诸多问题，此时的预算把控主要用于存货和生产经营过程，《预算控制》中通过提到程序化的管理对预算管理各种活动实现有效的预算控制，Li（2016）这本书的出现标志着公司预算管理体系的初步形成1。
Arena，M（2015）通过对企业预算管理体系流程的系统研究，发现流程的再造以及流程的优化需要考虑企业内外部环境变化。
当企业开始对自身的预算管理流程进行合理优化时，首先需要对管理部门进行搭建，再健全企业的管理制度，优化预算编制的流程，做到预算各环节都得以被监控管理，为企业预算管理流程1 参见Jianxin Li: Overall Budget Management in Construction Engineering Budget Management, International Conference on Civil, Transportation and Environment,2016,的优化工作做好一定的保障2。
企业全面预算管理文献综述
万方数据
管理会计
ｌ ｃ笈器踹ＮＧ
活动有关的预算，进而监控和协调企 业执行预算的一种企业管理模式。
（二）关于全面预算管理模式的 研究。王斌（１９９９）最早提出预算管理 模式并进行讨论。他为了便于理论分 析，假定预算管理模式中的企业为单 一产品生产企业，基于生命周期理 论，将预算管理划分成四种管理模 式。在企业初创期，以资本预算为起 点的预算管理模式；在企业增长期， 以销售为起点的预算管理模式；在市 场成熟期，以成本控制为起点的预算 管理模式；在衰退期，以现金流量为 起点的预算管理模式。这种模式的划 分比较新颖，但明显忽略了利润预 算。利润是企业存在的理由，利润预 算不容忽视（于增彪、袁光华、刘桂 英、邢如其，２００４）。董伟、张朝宓 （２００１）根据江苏省电力公司预算管 理的发展、演变过程，概括出四种预 算管理模式，分别为：生产技术财务 计划模式、目标利润——目标成本管 理模式、全面预算管理模式和电脑网 络支持下的预算管理模式。于增彪、 袁光华、刘桂英、邢如其（２００４）提出 “中国式”预算管理系统模式，该模式 按照企业所有制形式和产品或服务 的供求关系，结合财务会计、战略、平 衡计分卡、非财务指标、奖惩制度等， 将预算管理分成产能导向、销售导向 和利润导向三种模式（于增彪、梁文 涛，２００２）。梁莱歆（２００７）根据对企业 研发预算管理的调查，认为研发预算 管理应树立资源有效性与价值链思 想，提出建立契合企业研发特点的动 态预算管理模式。梅刚（２０１３）鉴于国 资委自２０１０年起对中央企业全面推 行ＥＶＡ考核体系，结合胜利油田的 实践，提出建立以ＥＶＡ为导向的预 算管理模式。
综Ｅ所述，国外各时期学者将出 现在不同时期的管理理论引入企业 传统预算，将预算管理与代理理论、 社会心理学、管理学、经济学等相互 渗透，形成新的预算管理模式。在这 些研究过程中，管理模式均是深入到 预算编制与实行的具体：［作中，并且 不再仅仅局限于企业财务，而从更宽
预算管理（英文原文与中文译文）
英文原文Budget management1 IntroductionThe NHS reforms have had far reaching implications for clinicians of all grades and specialties. Among other changes, it has been deliberate government policy that senior clinicians should have more direct management and budgetary responsibility within their own clinical areas. Trust hospitals have developed a directorate based management structure and devolved budgets to clinical directors. A&E departments have either become directorates in their own right or associate directorates within larger directorates. A&E consultants who take on clinical directorship responsibilities will have more direct control of spending within their own department. At first this may seem intimidating, but the advantages of having control outweigh the disadvantages of more administrative activity.This article aims to give some guidelines to help make the task less daunting, as well as some tips based on personal experience. I do not intend to cover fund raising activity or the organization of postgraduate education and its funding. Brief mention will be made of "business planning" at the end. And we have outlined what management budgeting is and how it differs from traditional budgetary control systems in health authorities; considered what it aims to achieve; and discussed the participation of clinicians in the management budgeting process and its likely impact on their methods of working.2 What is a budget?Traditional budgetary control systems are based primarily on a structure of what are normally termed functional or departmental budgets. In this structure budgets are held by those people responsible for providing a service.There is normally no participation of clinical staff in this budgetary controlstructure other than the possibility that the budget holders for pathology and radiology might be the consultants in charge. This seems strange given the considerable influence that clinicians have over the use of hospital resources.In any system of budgetary control a key principle is that individual budget holders should be held responsible only for those items of expenditure over which they can exert control. In health authorities this principle does not always apply. An extreme example of this concerns the pharmacy budget, where the pharmacist is often held responsible for drugs expenditure even though he has no direct control over the level of spending.Although a budget is a sum of money given to you to run your service (including salaries and wages of all personnel) it is important to realize it is essentially a paper exercise similar to running your own bank account and receiving a bank statement. You will never actually see the money and the nitty-gritty of manipulating the account is done by your management colleagues and the finance department. Your role as clinical director is to keep a watching brief on it and to make executive decisions as to how it isspent. There are three broad categories of budget:(1) Steady state-you are allocated the same amount of money each year with an allowance for inflation. Although it offers predictability for future planning it is inflexible and does not allow for surges in activity or unfunded government and trust lead initiatives. The majority of A&E departments receive their funding in this way.(2) Activity based-the amount of money provided reflects the work done. It is accurate, flexible, and is the basis of much purchaser/provider contract activity. It is generally not available until the work has been completed and will vary from year to year.(3) Lump sum-the government, region, or trust releases a lump sum of money for a specific purpose (for example, to start triage or audit or to complete a waiting list initiative).This is unpredictable, often comes at short notice, and can rarely be used for long term planning.Although the majority of A&E budgeting falls into the first category, lumpsum money is available from time to time. An average department seeing 50 000 patients a year may hadean annual budget of approximately one million pounds. When taking on a budget ask these questions:(1) How big is it? Who actually controls it?(2) Do you really have control of it or is it only theoretical, How often will you receive a statement? Who do you speak to make changes with the budget? With whom and how do you negotiate within your institution?(3) Ask to be taken through a budget statement and have a clear explanation of all terms, etc. It is normally delivered monthly and although it may look complicated it is easy to master and is really little different from your own bank statement.(4) Go through it carefully as mistakes are an occasional occurrence (although they can be rectified retrospective through the finance department).(5) The financial year runs from April to March. The theoretical aim is to make the books balance by the end of the financial year and not from month to month. Short term overspends or under spends are not important.(6) A positive (+) sign means an overspend and a negative (-)sign means an under spend.(7) Concentrate on the big numbers; do not worry too much about little numbers although they do need to reanalyzed at some stage as savings can probably be made without affecting the quality of service.(8) Devolve control of the nursing budget to your clinical nurse manager but be prepared to involve yourself in nursing activities (for example, the development of nurse partitioning).(9) Be prepared to negotiate with other directorates about certain items, similar issues arise with funding for anesthetic agents and blood products.(10) Use creative accountancy. This is legitimate and will even receive the support of your financial colleagues.A key principle of management budgets is that all users of services should be informed of their costs. This is achieved by means of recharges made between those budget holders who supply services and those who use them. Consideringdomestic and cleaning services again, this would entail a recharge between that department's budget and those of other departments and facilities in the hospital. Cleaning costs would then appear on budget reports.In the case of, say, pathology services, consultant budget holders would be charged according to the number and type of tests that they request. Such recharges would be based on an agreed price list for tests rather than the actual cost of performing each individual one. This would have the effect of protecting the consultants who use pathology services from bearing the costs of any inefficiencies in the laboratories.It is beyond the scope of this article to describe in detail the revised procedures for setting budgets that would apply in a system of management budgeting. Two features of importance should, however, be noted.The first is that all budget holders, including clinicians, would be invited to discuss possible changes in their budgets. Such discussions would consider options for service developments if additional resources became available and options for retrenchment should this become necessary as a consequence of reductions in resources. Also included would bean assessment of alternative ways of using existing resources to achieve greater efficiency. These reallocations might be made within a specific budget or might mean the movement of resources from one budget to another.Linked to these discussions would be several financial incentives intended to encourage good budgetary control. Typically, these would permit budget holders to retain a proportion of any planned underpinnings to use in improving the services that they provide.3 Who Needs Budgets?Modern companies reject centralization, inflexible planning, and command and control. So why do they cling to a process that reinforces those things? Budgeting, as most corporations practice it, should be abolished. That may sound like a radical proposition, but it would be merely the culmination of long-running efforts to transform organizations from centralized hierarchies into devolvednetworks that allow for nimble adjustments to market conditions. Most of the other building blocks are in place. Companies have invested huge sums in IT networks, process reengineering, and a range of management tools including EVA (Economic Value Added), balanced scorecards, and activity accounting. But they have been unable to establish a new order because the budget and the command and control culture that it supports remain predominant.In extreme cases, use of the budget to force performance improvements may lead to a breakdown in corporate ethics. People who worked at WorldCom, now bankrupt and under criminal investigation, said CEO Bernard Ebert’s rigid demands were an overwhelming fact of life there. “You would have a budget, and he would mandate that you had to be 2% under budget,” said a person who worked at WorldCom, according to an article in Financial Times last year. “Nothing else was acceptable.” WorldCom,Enron, Barings Bank, and other failed companies had tight budgetary control processes that funneled information only to those with a “need to know.”In short, the same companies that vow to stay close to the customer, so that they can respond quickly to precious intelligence about market shifts, cling tenaciously to budgeting--a process that disembowels the front line, discourages information sharing, and slows the response to market developments until it's too late.A number of companies have recognized the full extent of the damage done by budgeting. They have rejected the reliance on obsolete data and the protracted, self-interested wrangling over what the data indicate about the future. And they have rejected the foregone conclusions embedded in traditional budgets--conclusions that render pointless the interpretation and circulation of current market information, the stock-in-trade of the knowledge-based, networked company.4 Business planningThis is a new concept in the NHS but is well recognized in private industry. You will probably be asked to write on each year, a task which is not as tediousas it may sound. A good plan will help:(1) Priorities future activity(2) Predict financial needs(3) Develop departmental team spirit(4) Convince others of your “vision” and enlist their cooperation(5) Give support in times of change and uncertainty.METHOD:The following is a useful structure for developing your plan:(1) Identify all the activity of your department.(2) Do you wish to stop any activity?(3) Do you wish to continue any activity unchanged?(4) Do you wish to continue any activity with minor change?(5) Is there anything you wish to radically change?(6) Is there anything you wish to introduce which is considered radical or innovative?TIPS:(1) Involve your medical and nursing colleagues; many heads contribute many ideas(2) Use brainstorming(3) Don't forget to involve your clerical staff-they will seething from a very different angle and can contribute excellent ideas(4) Include everything in the first draft (it can be pruned later)(5) If you think an innovative idea is worth pursuing try not to be put off by caution keep pursuing it(6) The actual format of the plan should follow that usedwithin your trust.5 SummaryThe NHS as a whole is constrained to operate with finite resources. Furthermore,each individual district, as a consequence of the cash limit system, has a fixed sum of money available to it each year for the provision of services. These financial facts of life must be recognized by all those who use the serviceor work in it. From the point of view of the district they lead to two apparently contradictory obligations-namely, to provide the pattern of services that best meets the changing needs of the community as a whole; and to do so within a fixed financial allocation. The provision of services that meet the needs of the community requires constant appraisal of the way that resources are used. This may indicate that growth in a certain area of activity is required. Cash limits, however, imply that growth in one area can only be achieved either through contraction in another or by an overall improvement in efficiency. Management budgeting provides the means to examine and tackle these issues and thus can help to reconcile the conflicting demands that confront districts.Budgetary responsibility gives you more control. Take time to master the fine detail, ask questions of your management and finance colleagues about anything you do not understand (you will not lose face), and develop the skills of lateral thinking and creative accountancy. Even if your budget is repeatedly overspent do not take it personally, ensure that management are aware of it and have a goodnight's sleep. Do not worry about it.中文译文预算管理1．介绍国民保健制度的改革措施已经对所有职业和专业医生产生了深远的影响。
全面预算管理国内外文献综述
3、决策科学性的提高：全面预算管理的实施使得SW公司的决策过程更加科学 合理。通过事前预测、事中控制和事后分析，公司能够及时发现问题并调整策 略，从而提高决策的有效性。
尽管全面预算管理在SW公司的实施取得了显著的成果，但也存在一些局限性。 例如，全面预算管理的实施需要高素质的管理人员和完善的组织架构。此外， 在实施过程中还需要充分考虑企业的实际情况和市场变化，以确保全面预算管 理的有效性。
文献综述
全面预算管理在国外企业的应用已经相当普遍，而在我国的应用还处于初级阶 段。尽管如此，国内外的学者已经对全面预算管理进行了广泛的研究。这些研 究主要集中在全面预算管理的概念、特点、必要性、实施方法以及与其他管理 方法的整合等方面^。
在SW公司实施全面预算管理之前，公司的经营管理主要依靠经验丰富的管理者 的个人判断。这种管理模式存在一些弊端，如资源配置不合理、决策缺乏科学 依据等。随着市场竞争的加剧，SW公司逐渐意识到全面预算管理的重要性，开 始着手实施全面预算管理。
关键词：全面预算管理，SW公司，实施效果，企业经营管理水平，资源配置
引言
随着市场经济的发展和竞争的日益激烈，企业需要不断提高自身的经营管理水 平以适应市场的变化。全面预算管理作为一种重要的管理工具，可以帮助企业 提高经营管理水平，优化资源配置，增强企业的市场竞争力。因此，本次演示 以SW公司为研究对象，探讨了全面预算管理在SW公司的应用和实施效果。
文献综述
1、全面预算管理的理论框架和 基本原理
全面预算管理是一种集成了计划、预算、执行和控制的综合管理方法。它以企 业的战略目标为基础，通过对未来一定期间内的财务状况和经营成果进行全面 预测和筹划，实现对企业资源的合理配置、对企业经济活动的有效控制以及对 绩效的全面评估。全面预算管理的理论框架包括预算编制、预算执行、预算控 制和预算考评等多个环节，这些环节相互、相互制约，构成了一个完整的管理 过程。
管理会计文献综述1组
全面预算管理文献综述1组：全面预算管理文献综述一、国外文献综述预算管理论最早起源于英国，之后在美国得到发展与完善。
与我国相比，预算管理在国外起步较早，因此它的理论体系也相对较为完善。
在本文中，将西方预算管理理论发展的历程分为萌芽期、发展期和成熟期这三个阶段，分别论述国外的研究状况。
（一）预算管理理论的萌芽期预算管理这一观念最早可以追溯到13世纪的英国，在英皇签署的《大宪章》中第15、16条规定未经过议会的同意，英皇不得随意征税。
也就是说国家的收入来源必须经过议会的审核评估，这也是早期的国家预算。
1911 年，Frederick Winslow Taylor提出了科学管理理论。
该理论基于管理实践提出将管理人员计划职能与执行职能分离，希望将管理人员从繁杂的工作中解放出来，建立标准化的操作方法并形成标准化的管理制度，从而提高生产效率。
该理论为预算管理提供了科学的经验基础，因此泰勒的科学管理理论可以看做是预算管理的雏形。
第一次世界大战结束后，美国工业得到飞速的发展，企业规模迅速扩张。
这一时期在如何实现分权管理的同时保持对企业经营的有效控制成为企业发展的一个难题,杜邦公司和通用公司率先引入以目标利润为导向、以销售为起点的预算管理制度，并取得了很好的效果，因此预算管理作为协调和控制企业内部生产的工具得到了广泛应用。
1921年6月美国颁布了《会计与预算条例》,该条例的颁布标志着预算管理在实务中的应用。
1922 年James O.McKinsey出版了《预算控制》一书，详细的论述了企业预算管理的理论和方法，而这本书的出版标志着企业预算管理理论的形成。
（二）预算管理理论的发展期第二次世界大战结束后,科学技术的突飞猛进、社会生产力快速提高,跨国公司大量涌现。
瞬息万变的市场环境使企业竞争加剧,内部管理难度加大。
这一时期各种新的管理学派和新的管理学科不断出现,预算受到行为科学的影响，参与预算和零基预算初步形成和推广。
预算管理在这一时期得到发展后趋于成熟,这个阶段被称为“传统预算管理”的标准模式。
管理会计全面预算英文版
写在前面：这是我们小组写的一篇关于编制一个全面预算的作业。
因为课程原因此文为英文版，并有一定的不足。
考虑到与其将之放在U盘里暗无天日，不如拿出来给大家分享并借鉴。
此文仅供参考请勿用于抄袭等。
谢谢！●Contents● Introduction (2)Background (2)Main business competitors (2)Target customer base (2)● Master budget (2)The financial data (2)The master budgets (5)a. Sales budget (5)b. Cash collections from customers (5)c. Purchase and cost of goods sold budget (6)d. Cash Disbursements for purchases (6)e. Operating expense budget (7)f. Capital budget (7)g. Budget Income Statement (8)h. Cash budget (9)i. Budget Balance Sheet (9)● Conclusion (11)● Reference (11)●IntroductionBackgroundWe use 100,000 yuan to open a MAYMAY cake house.It nears the Chongqing University of Technology.And the cake house makes cupcakes and sellsit.Main business competitorsNow,we are under a high pressure,we might face many competitors,such as Hua Sheng Yuan,Holiland and others.We chose here to open the cake house because there are little competitor,and a great deal of people.Target customer baseTeachers,students and the nearby residents, factory workers are our target customers. They have a great demand for convenient, nutritional and benefit breakfast or fast food.●Master budgetThe financial data.MAY MAY company’s balance sheet as 31 Mar.2014 is as follow:Assets 31Mar.2014Current assetsCash 8,600Accounts receivable 9,400Merchandise inventory 12,0001,800Unexpiredinsurance(july-Dec)Unexpired rent 15,000 45,200Plant assetsEquipment and other 74,00017,600 60,800AccumulateddepreciationTotal assets 100,000Liabilities and owner’s equityCurrent liabilitiesAccount payable 8,400Owner’s equity91,600Total liabilities and100,000owner’s equity1.We illustrate the budgeting process using the MAY MAY patisserie company.Although master budgets cover a full year,for the sake of brevity this illustration shows only the first 3 months of MAY MAY’s fiscal year.April-June.Sale budgetMarch April May June JulyTotal sales $40,000 $30,000 $35,000 $40,000 $50,000 2. Our initial investment for 100,000 dollars, and the renovation cost is 30,000 dollars,in addition, the cost of equipment and decoration is one-time payment.3.The following are the cost of fixed assets:Oven 10,000Proofing boxes 10,000Electric mixer 2,000Operation table 2,000Window displays 10,000Implements 5,0004.On average,60% of sales are cash sales and remaining 40% are credit sales.And sales in March were 40,000.5.Gross profit margin is 60% of sales.30% of the purchases are paid in the month of purchase and the remainder in the following month. In addition,we have to maintain a monthly inventory of 50% of next month’s cost of goods sol d.6.The following are the monthly expected expense:(1).We will pay total $6,500 to two salesclerks for wages.(2).Insurance:200(3).Rent:5,000(4).Depreciation on existing assets:200(5).Miscellaneous expense 5% of current month’s sales.7. The fixed assets useful life are 20 years.We use Straight Line Method to computing depreciation every year.8.The cost of insurance is a one-time payment at the beginning of the year.9. The rent expense is paid each quarter.The first month of each quarter is time topay this quarter’s rent expense.10.We will only borrow money if there are insufficient funds.The interest rate on loanis 10% per annum.11.The business tax rate is 5%.The master budgetsa. Sales budgetMarch April May June July April—June Total40,000 30,000 35,000 40,000 50,000 115,000 Totalsalesb. Cash collections from customersApril May JuneCash sales (60% of18,000 21,000 24,000current monthsales)16,000 12,000 14,000 Collections of lastmonth’s creditsales (40%ofprevious monthsales)Total collections 34,000 33,000 38,000c. Purchase and cost of goods sold budgetApril May June April ---JuneTotal12,000 14,000 16,000 42,000 Budget cost ofgoods soldPlus : Desired7,000 8,000 10,000 25,000endinginventory19,000 22,000 26,000 67,000TotalmerchandiseneededLess :6,000 7,000 8,000 21,000 BeginninginventoryPurchases 13,000 15,000 18,000 46,000d. Cash Disbursements for purchasesApril May June8,400 9,100 10,50070% of last month’spurchasesPlus 30% of this9,000 4,500 5,400month’s purchasesDisbursements of17,400 13,600 15,900purchasese. Operating expense budgetApril May June April ---JuneTotalWages (Fixed) 6,500 6,500 6,500 19,500200 200 200 600 Insurance(Fixed)Rent (Fixed) 5,000 5,000 5,000 15,000200 200 200 600 Depreciationon existingassets(Fixed)1,500 1,750 2,000 5,250 Miscellaneousexpense (5%of sales)Total expense 13,400 13,650 13,700 40,750f. Capital budgetAssets CostOven 10,000Proofing boxes 10,000Electric mixer 2,000Operation table 2,000Window displays 10,000 Implements 5,000Total 39,000g. Budget Income StatementApril ---June Total Sales 115,000Cost of goods sold 42,000Gross margin 73,000 Operating expense:Wages 19,500Rent 15,000 Miscellaneous 5,250Insurance 600 Depreciation 600Income from operation 32,050Tax expense 1,602.5Net income 30,447.5h. Cash budgetApril May June8,600 11,800 15,900 Beginning cashbalanceCash receipts and disbursements34,000 33,000 38,000 Collections fromcustomersPayments for(17,400) (13,600) (15,900) merchandise(13,400) (13,650) (13,700) Payment foroperating expenseNet cash receipts3,200 5,750 8,400 and disbursement3,200 5,750 8,400 Total cash increasefrom financingEnding cash11,800 17,550 25,950 balancei. Budget Balance SheetAssets 30.Jun.2014Current assetsCash 25,950 Accounts receivable 16,000 Inventory 1,000 Unexpired insurance 1,20044,150 Plant assetsEquipment and other 74,000 Accumulated depreciation 18,20055,800 Total assets99,950Liabilities and owners’ equityCurrent liabilitiesAccounts payable 32,20032,200 Owner’s equity67,750 Current liabilities and owner’s equity99,950●ConclusionAccording to the preparation of budget table, we know that our net profit is about 30,447,50.However, because of the high fixed costs, we should try our best to improve sales. That means we should improve sales by increasing our customers. So, the next thing we should do immedinatly is to increase the marketing managements like advertising.●Reference[01] PSB Academy. Preparing the Master Budget(p297-p302). Introduction to Management Accounting.2014.[02] PSB Academy. Making Managerial Decisions(p291-p296). Introduction to Management Accounting.2014.。
关于全面预算管理文献综述
文献综述学生姓名：___________________________学号：___________________________专业：___________________________系别：___________________________指导教师：___________ 职称：_________ 随着我国市场经济的发展，越来越多的企业集团涌现。
这些企业集团充分发挥其人、财、物力的优势，在市场竞争中显示出强大的生命力。
企业集团管理不能仅限于集团总部。
还必须关注对其子公司、分公司以及其他成员企业的管理与控制，整个企业集团的财务控制十分重要，集团企业财务控制的实施需要总部对各子公司和分公司的计划、监督、检查和考核，而预算管理是这些工作的核心。
根据有关统计资料，在美国90%以上的企业都要求实施预算管理，欧洲一些国家甚至要求100%的企业都做预算。
在我国，财政部于2002年4月发布了《关于企业实行财务预算管理的指导意见》。
由于是指导性意见，不具有强制性，很多企业并没有真正执行。
2007年国务院国有资产监督管理委员会审议通过了《中央企业财务预算管理暂行办法》，自2007年6月25日起实行。
其中《中央企业财务预算管理暂行办法》第三、第四指出：“企业财务预算实质是企业全面预算和决策的基础上，围绕战略规划，对预算年度内企业各类经济资源和经营行为合理预计、测算并进行财务控制和监督的活动”、“企业应当建立财务预算管理制度……推行实施企业全面预算管理”。
即要求中央企业实行全面财务预算管理。
该办法具有了一定的强制性，但仅仅局限于中央企业，并且办法初衷是如何计划和控制对国有资产的管理，并没有形成企业的主体意识和管理思想。
我国大多数企业虽然认识到了财务预算管理的重要性，但企业全面预算管理仍然存在许多认识和实务的盲区，在科学性、全面性、合理性方面有待改善。
很多企业尚未认识到实行财务预算管理不仅是管理方法的变革，更是管理思想、原则及基本理念的转变。
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本科毕业论文（设计）外文翻译原文：The development of the overall budget management In the 1980s, as information technology development, the whole social economy started to varying degrees from the industrial age to information age change the economy, it also makes the budget management can be more timely, accurately, high quality of information and decision-making. But the traditional mode of the budget lacks flexibility, strength, the functions of time between conflicting a defect is, the corporations internal management control system of the core also begun to vacillate, overall quality management and balanced scorecard for new operations management, and more strategic management tools, methods are prevalent.In this context, the overall budget and overall budget management pattern emerged, with a budget management in the development of the two completely opposite attitude: improving and abandoning. Manage national marketing expenses, to use and control in accordance with the overall budget. The key factors are concluded. Finally, this thesis gives a comprehensive conclusion of implementing overall budget.Up with the proposed budget of the proposed that "exceed budget (budgeting) beyond that and stand for improving budget is a" to improve the budgetary (better budgeting) "all the homework that the budget and continuously improve budget and strategic budgeting for a new mode of the budget, it is in the budget" to improve the budget management and process innovation. Homework budget responsibilities and obligations of employees and management work to achieve the objective and can work out in competitive pressure under the influence of the employee work for the production of concern. continuing improvements in the budget management accounting has two relatively new challenges in the budget, the target of cost and continued improvement in the budget. The two methods of the origin and popular inJapan and throughout the world have found wide application. the continued improvement in the budget is clearly reflected in the final budget improve and implement all the improvement program budget. Continued improvement in the budgeting process, the budget is expected future performance. Tradition is not like to extend the present budget that the activities of the strategic budgeting) as the strategic budget of the new mode of application of the year. the company 37.6% of costs.In the next few years, the budget strategy in both theory and was the application and development. Ttrategies adopted the budget for the budget and process innovation, effectively save the costs and eliminating waste is the most important enterprises financial resources more attention and support of corporate strategy and tactics.Hop& Fraser think a traditional budget has become more effective participation of the obstacles to the existing budget and development of a new model is very necessary budgets, on this understanding, and in the management of the magazine publish the preliminary promise beyond the budget of the basic theoretical framework. Beyond the budget from the strict sense is not a budget model innovation, it just for the traditional budgeting and patterns of a challenge, for only the budget, the content and scope of the limitations on the cash flow forecast and plans and traditional budgetary control and motivation of the other performance management system to implement.From homework budget and continuously improve budget and strategic budget of the three modes, the budget, the management theory and methods become a model innovation by the major driving force. the management theory and methods to resolve the budget, the traditional in the new business environment and insufficient the plight of the innovation and the budget model innovation is the policy of the situation. Mentioned in this article has been widely accepted and many kinds of the application of the model, we have integrated enterprise management theory value the value of the budget, depending on the principle of balanced scorecard for balanced scorecard based on the budget of the budget. at the same time, the information age to the budget of the theory and methods of a comprehensive challenge, so at this stage of the budget model innovation, information technology budget had been in anumber of applications and related to integration.Overall budget management of enterprises overall, by scientific prediction, decision-making, monetary value and multiple forms of business in future fixed period of all the production and operation and financial results for the integrated management system.An overall budget system should bo implemented in order to effectively control the company"s cash flows and financial risks.The overall budget management system was carried through reflecting the earnestness and authoritativeness of budget implementation.It is the comprehensive management of enterprises are important tools, the internal management and control a major method. this method on a century since the 1990s in the general electric, and general motors produce, soon became large businesses the sops. from the original plan, coordination, development in the control, evaluation, incentives also has to wait in a comprehensive implementation of the strategy of enterprise management mechanism.Overall budget itself is not the ultimate aim, more as a corporate strategy and business performance between the tool. the budget implementation strategy, the overall budget becomes a strategy of enterprise experience in all departments and the process, implementation of concrete.At the same time, the overall budget system more effective allocation of resources reasonable basis for monitoring and measuring and enterprises and departments of the business performance and to ensure that final realization of the company's strategic objectives, the overall budget management of "hot" and the budget management concept "turmoil" is the coexistence of the overall budget is not conducive to the management of practice. The overall budget management is equivalent to "financial budget is limited, especially financial budget of" "it's easy to the" total budget for "" the position of financial aspects of the budget "even positioned as" financial departments of the budget ".Overall budget management are involved in several areas, The whole process and total integration of gender management system, a comprehensive control and restraint, it is not only the finance department. understand and hold a comprehensive budget management should be based on corporate management mechanisms, it is not merely a kind of management and control strategy, more a kindof management. EU leaders have agreed that the overall budget should focus more on competitiveness.Comprehensive budget management is to protect the enterprise funds and flexible working, reasonable control of the daily economic activities of enterprises within the expected range of the main methods to ensure the strategic plan is an important means of implementation and completion.In recent years, the theories and successful experiences about overall budget begin to attract more and more attentions of Chinese enterprises.Following the ERP, CRM, SCM, BI, collaboration and other business management software application, after wave, a new management software is on the rise, it is causing enterprises, especially medium-sized enterprises sought after and concerns of the overall budget management software. To some extent, the prevalence of overall budget management software is the enterprise to pursue the inevitable result of meticulous management. Because the face of fierce market competition, the traditional labor budget can not meet the needs of existing enterprises, enterprises or projects in the project when bidding for a comprehensive budget for the system to perform analysis. Currently, most of the management software are integrated into a comprehensive budget management, however, results from the use of point of view is not satisfactory. The author believes that a third party, non-financial as the core system of budget management software and services to better meet the needs of users.Comprehensive budget management is associated with the survival of investment business activities, business activities and financial activities, expected future situation (prediction and planning) and the control of management behavior and control arrangements. Over the years, for various reasons, a comprehensive budget management software, and the resulting advanced business management methods can not receive timely promotion and popularization of Congerdaozhi some companies and individuals of the current misunderstanding of their Cunzai, that the overall budget management Zhishi simple financial sector management, and other business not related to, this understanding is one-sided.Not only depend on overall budget management software, technical support, ismore important is to rely on management thinking and methods of support, its core is the management software only supporting management tools. Comprehensive budget management software more a management and financial software reflects more of a software application tools. Total Budget management processes and corporate accounting system provides financial management is not the same as it is in line with modern corporate business development management processes, rather than meet the corporate financial sector management practices. Because financial management is very professional and very formatted, to finance on the business to manage this is unrealistic. Project budget of project, application, etc. to be provided by the business sector, financial sector only as a support and assistance, it is feasible.For now, most companies budget for the management of the domestic financial sector by "single-handedly", as departments or asymmetric information gap created business unit personnel to the project budget management do not understand and budgeting, and other business applications are not clearly, the financial sector, this comprehensive budget management in full compliance with the national accounting system to be implemented, in fact, business is management accounting systems do not understand, so the final overall budget to make unscientific, but also difficult to enforce. Overall budget should be the corporate business sector and the financial sector to participate in the formulation and advice to businesses mainly supplemented by the views of the financial sector, so that can really do a good job overall budget management. Comprehensive Budget Management is becoming popular.Currently on the market overall budget management software from the applications level, divided up, roughly divided into four categories: one is a "financial center" of the overall budget management software, such as UF and Kingdee, this type of software features focused on financial management ; a class is a "process centric" comprehensive budget management software, such as the thick shield, its such a long time, these software features focused on enterprise business process data management; a class is "collaboration center" of the overall budget management software such as wave and so on, such software features focused on departmental business collaboration management; a class based on "data analysis center" of theoverall budget management software such as Hyperion and other such software, data analysis and management function focused on. Overall budget management of the financial management of different.In fact, these types of comprehensive budget management software, in varying degrees to meet customer needs, such as the Hyperion oil do to the budget management is mainly focused on data analysis, because the oil companies too, inter-departmental and more only focus on data analysis and management, that is its strength; while UF and Kingdee enterprise's comprehensive budget management focus in the financial budget management level, but for modern enterprises, the financial budget management alone can not meet business development needs, and can not adapt to enterprise development. Because the overall budget management is the core of management, and financial software management is in compliance with national accounting system for financial management, such as budget management is restricted.However, the Comprehensive Budget Management not the same, every company in the business, management, quite different in many ways, its own characteristics. These are two different concepts, a comprehensive budget management software focused on the management to focus more on business management, it should reflect the implementation of corporate strategy and business process management features such as. In fact, the overall budget management software reflected in management thinking must reflect the business owners and management decision-makers the idea of representing the interests of corporate management, to some extent, this is the need to adapt to modern business management, so management ideas and methods are correct. Only in this way, a comprehensive budget management software in the enterprise, under different management models applied up to promote the most effective and most successful.Currently, domestic enterprises in the overall budget management, not as foreign companies mature, many companies can not locate their own strategies, most companies still developing. Therefore, domestic enterprises must first make budget management. Budgeting premise is to make sales forecasts, sales forecasts are notscience can not determine and analyze the production budget. However, apart from a few of the several domestic monopoly Few outside the business can be done several sales forecasts.Visible, budgeting for the overall budget management of the enterprises are well how important it is. Currently, the market only a few manufacturers offer a comprehensive budget management software can help enterprises easily budgeting, budget control, budget analysis, to help companies determine the reasonableness of the budget preparation, budget analysis is scientific, so that enterprises understand the full budget.Generally, overall budget is regarded as an important component of management accounting and an important method of modern corporation management.Source:Kaplan RS & Norton DP,2001“The development of the overall budget management”. Accounting Horizons,June,pp.147-160.译文：全面预算管理的发展20世纪80年代以后，随着信息技术的迅速发展，整个社会经济开始不同程度地从工业经济时代向信息经济时代转变，这也使得预算管理者可以获得更加及时、准确、高质量的预测、决策信息资料。