Choosing a Budget Management System: The Case of Rwanda

2004 ◽  
Author(s):  
I. Lienert
2013 ◽  
Vol 811 ◽  
pp. 706-709
Author(s):  
Bin Xia ◽  
Jia Zhuo

Comprehensive budget management as the important tool of enterprise internal control and management goal achieving gradually expose some problems like out of touch with strategy, budget work become a mere formality in the long running process. This thesis puts the concept of EVA into the comprehensive budget management, find out the dominant position of the comprehensive budget management based on EVA, discuss on the comprehensive budget management system building, and seek a new way for the enterprise comprehensive budget management.


2012 ◽  
Vol 591-593 ◽  
pp. 2367-2370
Author(s):  
Jun Juan Du

Based on total budget management, the problems and reasons existing in budget management of private higher learning institutions in china are analyzed with reference to total budget management theory in enterprise budget management. The guiding thought and principles for construction of strategy-based total budget management system of private higher learning institutions are proposed. The constructions of the organizational system, target system, planning system and examination system of total budget management system are systematically studied. The specific targets and appraisal indicators of total budget management are determined by using the balanced scorecard. The operable total budget management system of private higher learning institutions is constructed so that it can efficiently guide the total budget management practice of private higher learning institutions.


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