代写论文-现代预算管理。在没有责任和控制机制的情况下，现代预算管理通过整合已知的财务结果来更好地支持绩效管理，同时确保更频繁地重新预测预算并将其与绩效趋势分析联系起来(Buhalis, 2000)。有许多可用的方法来开发性能指标并报告性能。预算管理在提供交付绩效的路线图时是有用的，同时提供关于预期结果的详细信息，这些信息可被前瞻性经理用于指导决策以达到预期目标。当旅游经营者展望未来的业务阶段时，管理当局必须了解考虑员工或材料需求的必要性(Eagles, 2002)。当预期销售额在同一时期的预算中显示时，管理人员可以对销售和确定原材料需求或劳动时间要求的积压工作占用预算成本。论文范文代写论文-现代预算管理分享给留学生阅读。
Without the loss of accountability and control mechanisms, modern budget management is better in supporting the management of performance by the integration of known financial results, while ensuring to re- forecast budget more frequently and linking it to analyse the trends of performance (Buhalis, 2000). There are a number of approaches available to develop metrics of performance and report the performance.
For controlling financial performance, hands- on managers have the key responsibility to maintain a detailed overview about the bigger picture of the company (Christie and Mason, 2003). This is often difficult as business organizations, especially tour operation, face several crises on daily basis. Management of budget is useful in providing a road map for the delivery of performance, while offering information in detail regarding the expected results that can be used by proactive manager for guiding decision to the goals desired. As tour operators looks ahead at the phase of business, management authorities must understand the need of considering the requirement of staff or material (Eagles, 2002). When expected sales are shown in a budget for the same period of time, budgeted costs can be taken up by management for the sales and backlog work for determining the needs of raw materials or requirement of labour hours. Effective managers are known for considering adjustments on the basis of current conditions of market that may involve variations since the devising of budget was done. Further ahead, activities of budget management, such as comparison of budget with year- to- year performance, helps in deciding how a manager should be approaching a challenge or an issue. In addition, the key objective is not just meeting the budget, but also looking for ways to make improvement (Hughes and Ballantyne, 2001). Hence, by the regular management of budget, perfect analysis of the operations is conducted, while often providing hints for the effective focus of effort on the improvement of controlling financial performance.