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accounting assignment代写:预算可能
2016-12-28 14:45
它使企业的管理以有效的方式开展业务活动。它提供了一个标准来衡量和评估性能的个人和他们的部门。它揭示了管理偏差,从预算数据与实际数据进行比较后。像人一样有效利用各种资源、材料、机械和金钱成为可能,考虑到他们后的生产计划。它有助于审查当前的趋势和未来政策的框架。它创造合适的条件的实现标准成本系统在商业组织。它教诲工人成本意识的感觉。
预算可能是也可能不是真实的,因为它们是基于估计。对未来事件的假设实际上可能会或可能不会发生。刚度:预算是严格的文档。过于强调预算可能影响日常运作,而忽略了动态的组织功能。虚假的安全感:纯粹的预算不能导致盈利能力。预算不能自动执行。它可能创建一个虚假的安全感,一切都被照顾的预算。缺乏协调:员工合作通常不是在预算控制运动。时间和成本:系统的引进和实施可能是昂贵的。
It enables the management of a business concern to conduct its business activities in the efficient manner. It provides a yardstick for measuring and evaluating the performance of individuals and their departments. It reveals the deviations to management, from the budgeted figures after making a comparison with actual figure. Effective utilization of various resources like men, material, machinery and money is made possible, as the production is planned after taking them into account. It helps in the review of current trends and framing of future policies. It creates suitable conditions for the implementation of standard costing system in a business organization. It inculcates the feeling of cost consciousness among workers.
Budgets may or may not be true, as they are based on estimates. The assumptions about future events may or may not actually happen. Rigidity: Budgets are considered as rigid document. Too much emphasis on budgets may affect day-to-day operations and ignores the dynamic state of organizational functioning. False Sense of Security: Mere budgeting cannot lead to profitability. Budgets cannot be executed automatically. It may create a false sense of security that everything has been taken care of in the budgets. Lack of coordination: Staff cooperation is usually not available during Budgetary Control exercise. Time and Cost: The introduction and implementation of the system may be expensive.
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