预算控制系统

知识经济下企业预算控制系统的创新

Innovation of budget control system for corporations in knowledge economy

在确定目标的基础上，企业可以通过建立预算控制系统、将目标规划引入预算编制、管理过程保证预算目标的实现，保证资源使用对企业目标的趋向。

Companies can establish budget control system , introduce goal programming to assure the realization of budget goal .

企业预算控制系统中的对抗性态势

The Antagonistic Situation in Enterprise 's Budgetary Control System

同时企业预算控制系统在实践中也存在着许多问题和不足，亟待研究和改进。

Meanwhile , there are many problems and defects exist in enterprise budget control system that needs to research and improve .

包括制度控制系统、预算控制系统、考评控制系统和激励控制系统四大部分。

The framework includes the system control system , and budget control system , evaluation control system and framework of incentive control system . 6 .

通过对全面预算控制系统的控制原理进行分析，得出全面预算控制系统实际上是一个典型的反馈控制系统。

Through the analysis of control principle of total budget control system , it is educed that total budget control system is actually one of the typical feedback control systems .

预算控制系统是企业管理控制系统的重要组成部分，是现代企业财务控制系统的主线，它在企业的财务管理中发挥着至关重要的作用；

Budget control system is an important part of enterprise management control system , the main line of modern enterprise accountant control system ; it plays an important role in enterprise accountant management .

本文的研究成果对于有意实施基于作业成本法的全面预算控制系统的企业具有很好的参考价值，可显著地提高企业的内部管理控制水平。

The achievement of this research has a certain reference value for those enterprises which intend to implement the total budget control system based activity-based costing . The management control level can be remarkably improved .

鉴于制造业在我国经济发展中的重要作用以及制造企业预算控制系统的典型意义，本文以制造企业为背景对企业预算控制系统及其存在的问题进行剖析，并进行相应的改进研究。

Because of the important impact of manufacturer on our county economy and the typical significance of manufacturer budget control system , the paper analyzed manufacturer budget control system and its problems and showed accordingly improvement study .

为此，笔者提出了现阶段乌江公司应以全面预算控制系统为主，其他三种控制系统辅助并行的管理控制组合，来提高企业的控制效率和效果。

Therefore , The author proposed the present stage to be supposed by the comprehensive budget control system primarily , Other three kind of control system parallel management control combination , To enhances the enterprise the control efficiency and the effect .

高校预算内部控制系统是一个既有前馈控制预算规划，又有同期控制预算执行、分析与调整，还有反馈控制预算绩效评价，是一个完整的控制过程。

College budget internal controlsystem is a round control process with feed-forward control ( budget planning ), synchronization control ( budget execution , budget analysis and budget adjustment ), and feedback control ( budget performance evaluation ) .

而其运作程序，主要由7个步骤构成，即管理哲学、任务、业务评价→环境分析→全球战略→应变计划→子公司计划、预算→控制系统→计划修订实施。

The operating procedure included seven steps , that is , management philosophy , tasks , business evaluation → environmental analysis → global strategy → plans of dealing with → subsidiary planning , budget → the system of control → amendment and implement of planning .

如果某些企业要对采购进行预算控制，SAP系统应付款项模块中的“承诺项”可以对预算进行监控。

If some enterprises need to control over the purchase budget , they can use the " commitment item " in the receivable accounts module of SAP .

本文讨论了计算机预算管理系统下计算机预算控制系统的构建问题。

The construction of computer budget control system under computer budget management system is discussed .

同时，我们提出了作业预算控制与绩效考核集成的具体方案，以使对制造企业预算控制系统改进的设想更具可操作性。

Meanwhile , we raised the specific project to integrate activity-based budgeting and performance reviews , which make the improvement of manufacturer budget control system more workable .