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| 欧美企业克服传统预算管理缺陷的最新实践 | |
| 引用本文： | 邓金成. 欧美企业克服传统预算管理缺陷的最新实践[J]. 长沙理工大学学报(社会科学版), 2004, 19(4): 73-75 |
| 作者姓名： | 邓金成 |
| 作者单位： | 中南大学,商学院,湖南,长沙,410083 |
| 摘 要： | 由于传统预算管理存在缺乏灵活性、缺乏效率等缺陷,欧美企业采取了一系列的改进措施,如广泛运用信息一体化技术、注重预算与战略的结合、运用一体化的预测模型等方法和手段提高预算的灵活性和效率,取得了良好的效果. |
| 关 键 词： | 传统预算缺陷 欧美企业 预算改进实践 区别 |
| 文章编号： | 1672-934X(2004)04-0073-03 |
| 修稿时间： | 2004-07-08 |
The Newest Practices of European and American Enterprises to Overcome the Drawbacks of Traditional Budgeting Management |
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| DENG Jin-cheng. The Newest Practices of European and American Enterprises to Overcome the Drawbacks of Traditional Budgeting Management[J]. Journal of Changsha University of Science & Technology, 2004, 19(4): 73-75 | |
| Authors: | DENG Jin-cheng |
| Abstract: | For lack of flexibility and efficiency in the traditional budgeting management, European and American enterprises have effectively adopted a series of positive reformation measures, such as the wide use of the technology of information unification, the combination of budgeting and strategy, the application of unified predicting models to improve the flexibility and efficiency of budgeting. |
| Keywords: | drawback of traditional budgeting European and American enterprises budgeting improvement practices difference |
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