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dc.contributor.advisor叶少琴
dc.contributor.author陈哲辉
dc.date.accessioned2016-01-13T03:13:48Z
dc.date.available2016-01-13T03:13:48Z
dc.date.issued2013-12-12 15:06:21.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/76520
dc.description.abstract摘要 预算管理是一项在国内外企业中广泛采用的管理控制工具,它由最初单纯的计划、协调功能发展到如今同时具有约束、激励、评价功能为一体的管理控制系统,从而成为企业管理的核心内容之一。但是,随着整个社会经济环境发生了变化:从工业经济时代向信息经济时代转变,企业经营环境的不确定性和竞争性明显增强。传统预算管理的控制功能和业绩评价作用已经开始动摇,其刚性特点、与战略脱节、过分强调财务指标等缺点日益显现,使得其在实践中的效果差强人意,难以实现资源的最优配置和提供控制评价基础的作用,甚至导致出现一些消极的诸如预算松弛、舞弊等行为。克莱斯勒(Chrysler)公司前任总裁鲍勃•鲁兹(BobLut...
dc.description.abstractAbstract As a widely used management control tool among domestic and overseas enterprises, Budget Management has evolved for its original simplistic functionality of planning and coordination to a comprehensive management control system with integrated functions of constraint, incentive and evaluation. It has therefore become an integral part of enterprise management. However, with the changes in...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=38347&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=42407
dc.subject传统预算
dc.subject超越预算
dc.subject战略
dc.subjectTraditional Budget
dc.subjectBeyond Budgeting
dc.subjectStrategies
dc.titleA民营医院超越预算管理研究
dc.title.alternativeA Study of Beyond Budgeting - In the Case of Private Hospital A
dc.typethesis
dc.date.replied2012-05-26
dc.description.note学位:会计硕士
dc.description.note院系专业:管理学院工商管理教育中心(MBA中心)_会计硕士(MPACC)
dc.description.note学号:X2006157151


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