预算重构:基于系统管理思想的预算管理体系

来源 :财务与会计(理财版) | 被引量 : 0次 | 上传用户:cbg668
下载到本地 , 更方便阅读
声明 : 本文档内容版权归属内容提供方 , 如果您对本文有版权争议 , 可与客服联系进行内容授权或下架
论文部分内容阅读
一、系统管理思想的内涵为了解决企业因分权管理而带来的协同问题,在20世纪五、六十年代,西方一些管理学家将系统论原理引进到管理科学内,形成系统管理思想。系统管理思想认为任何企业都可以看成是一个人为的系统,而系统是一个有一定目的、由相互联系和相互作用的各个部分所组成的复杂整体。因此,管理人员在执行各项管理职能时,绝不能从局部的个体最优出发,而应从经营管理的各个组成要素的总体出发,实现对经营活动进行规划与控制的最优化和系统总利益最大化。 I. The Connotation of System Management Thought In order to solve the synergetic problem brought about by decentralized management, some Western management scientists introduced the theory of system into management science in the 1950s and 1960s to form a system management thought. System management thought that any enterprise can be regarded as an artificial system, and the system is a complex one that has a certain purpose and consists of interconnected and interacting parts. Therefore, when managers perform various management functions, they must not proceed from the optimum of local individuals. Instead, they should optimize the planning and control of the business activities and maximize the total system benefits from the overall composition of the various elements of management. The
其他文献