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论文代写网:放弃传统预算制度的必要性

论文代写网:放弃传统预算制度的必要性

传统的预算编制制度是一种采用渐进式的方法。它涉及的过程,从预算的前一年,其次是预算明年的假设。例如,让我们考虑一个公司的前一年的预算为3600000美元的情况下。为了在未来的一年内保持类似的服务水平,公司可以要求4%的奖励。增加支出的理由将然后躺在增加支出的增加价格的输入,包括的劳动和材料(赖安和比尔,2007年)。增加支出的理由包括总体投入成本,包括劳动力和原材料成本增加。这种与服务的增量有关的方法可能不包括对所提供服务水平的仔细评估。

这种做法,包括与政府努力争取全年预算支出有关的过程。这是这样做,以确保,有没有多余的预算,年底(麦钱特,1985)。让我们再考虑另一个例子,在那里,政府部门有可能有一个约150000美元的盈余产品接近年底的财政年度。在这样的情况下,要花额外的钱,用人单位给予出差津贴。这仅仅是对金钱和资源的浪费,并呼吁传统的预算方法的重大挫折。

论文代写网:放弃传统预算制度的必要性

A traditional budgeting system is the one which uses the incremental approach. It involves the process which starts with the budget of the previous year followed by the budget assumptions for the next year. For example, let us consider the case where the previous year’s budget for a company was $3.6 million. In order to maintain the similar level of service in the coming year, the company can request for an incentive of 4 %. The justification for the increased expenditure will then lie in the increase in the expenditure of the increased price of the inputs, including the labor and the materials (Ryan & Bill, 2007).The justification of the increase in the expenditure includes the overall increase in the input costs including the cost of the labor and material. This kind of approach related to the increment of the services may not include the careful evaluation of the level of the services which are offered.

This kind of approach which includes the process related to the increment the government strive towards spending the budget of the entire year. This is done, so as to ensure, that there is no surplus budget towards the end of the year (Merchant, 1985). Let us consider another example, where the government department there is a possibility to have a surplus product of around $150000 towards the end of the fiscal year. In such a case to spend the extra money, the employers are given a travel allowance. This is just the wastage of the money and resources and calls for the major setback of the traditional method of budgeting.