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dc.contributor.advisor肖虹
dc.contributor.author陈湘璐
dc.date.accessioned2016-02-14T02:51:40Z
dc.date.available2016-02-14T02:51:40Z
dc.date.issued2007-09-29 20:27:27.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28969
dc.description.abstract传统预算管理在企业的资源配置方面以及经营活动的协调、控制方面,曾经发挥过很大的作用,这在过去无数企业的实践中已经得到证实。然而,在现代市场经济环境下,企业所面临的经营环境的高度不确定性使传统预算管理所依据的种种假设前提受到挑战,传统预算管理的有效性受到质疑。同时,日益严峻的竞争环境使得战略管理对于企业的长远发展越来越重要。缺乏战略观点的传统预算管理明显不能支持企业战略发展的需要。在这种背景下,战略预算管理通过引入战略的观点,对预算管理的作用和管理程序、控制方法等进行了重新的定义,开创了预算管理的新模式,突破了传统预算管理注重短期的局限性,对于强化企业战略管理、提高企业经营绩效起到了积极的作用。...
dc.description.abstractTraditional budget management has played an important role in the enterprise resource allocation, business activities coordinating and controlling, which has been confirmed by the practices of countless enterprises in the past. However, the validity of traditional budget management that based on various assumptions is facing even more challenges under the high uncertainty of enterprises operating ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=16004&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=16645
dc.subject战略
dc.subject预算管理
dc.subject案例研究
dc.subjectStrategy
dc.subjectBudget management
dc.subjectCase Study
dc.title战略预算管理研究—A公司预算管理案例分析
dc.title.alternativeThe research of Strategic budget management- A company budget management of case Analysis
dc.typethesis
dc.date.replied2007-09-27
dc.description.note学位:会计硕士
dc.description.note院系专业:管理学院会计系_会计硕士(MPACC)
dc.description.note学号:X200411095


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