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管理工作要素(PPT 25頁)

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公司治理
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管理工作, 工作要素
管理工作要素(PPT 25頁)內容簡介

Planning and Control
Planning -- involves developing objectives and preparing various budgets to achieve these objectives.
Control -- involves the steps taken by management that attempt to ensure the objectives are attained.

Advantages of Budgeting
Responsibility Accounting
Managers should be held responsible for those items — and only those items — that the manager can actually control to a significant extent.

Choosing the Budget Period
Choosing the Budget Period
Participative Budget System
The Budget Committee
A standing committee responsible for
overall policy matters relating to the budget
coordinating the preparation of the budget


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