印地安那大学论文代写：绩效管理和预算控制:分析
印地安那大学论文代写：绩效管理和预算控制:分析
预算完成,专注于性能。这种新方法可称为绩效预算。当一个组织决定支出需要支持的目标。绩效预算是基于组织的目标、愿景、使命和战略思维(赫斯特·m·k . 1981)。整体预算是基于结果,是推动这一方法的关键。所以绩效预算的主要元素是结果,战略和执行的活动。这个预算侧重于奖励和制裁。高绩效员工和单位奖励,这让他们激励实现目标(Ahmad:N . N.N.,Sulaiman M.& Alwi N. M . 2003)
说明我们制造公司,是谁决定下个季度的预算。基于性能和成本和当前场景早些时候他们需要预测他们的需求和预算。因此,让我们假设他们来如下图:
销售单位:1200
单位售价:100英镑
单位变动成本:25英镑
固定成本:50000英镑
估计收益:(1200 * 100)-(1200 * 25 + 50000)= 40000英镑
印地安那大学论文代写：绩效管理和预算控制:分析
Budgeting is done with a focus on performance. This new approach can be called as performance based budgeting. When an organization decides on spending it needs to be supported by its objectives. Performance budgeting is based on organization’s objectives, vision, mission and strategic thinking (Hirst, M. K. 1981). Whole budgeting is done based on result and that is the key drive for this approach. So main element of performance based budgeting are result, strategy and performed activities. This budgeting focuses on rewards and sanctions. High performance employees and units are rewarded; this keeps them motivated to achieve the targets (Ahmad, N. N. N., Sulaiman, M., & Alwi, N. M. 2003)
For an illustration we take a manufacturing company, who is deciding budgets for next quarter. Based on their earlier performance and cost and current scenarios they need to forecast their demand and budgets. So let us assume they come to following figure:
Units to be sold: 1200
Per unit Selling Price: 100 GBP
Per Unit Variable Cost: 25 GBP
Fixed Cost: 50000 GBP
Estimated Profit: (1200 * 100) – (1200 * 25 + 50000) = 40000 GBP
