本文是一篇美国Essay代写范文：美国咨询公司的预算方法Budget Approaches Adapted By United Consultancy。主要讲述了美国咨询公司的预算方法。文中着重写了固定预算的优势和劣势，以及招聘顾问为曼联未来做出的预算。
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预算可以被定义为一个定性的经济计划，并且作为金融蓝图，被授予一段时间内的计划支出和收入。自1920年以来，预算活动已经成了组织规划和控制系统的核心部分。预算活动必须由资源分配,它必须在一个货币条款中体现，它必须是一个计划,不是希望,也不是预测,而是一个权威的目的,同时它必须在一段时间内(Haper,1995,p.318)。只有计划这样的属性才可以被描述为预算。
然而从鸟的眼睛视觉来看,预算可以被定义为一个管理工具,把经理控制在过分讲究的健康组织中。预算的目的是衡量组织中的结构。预算是一个工具,由部队管理结构化及客观的方式负责。经理如何管理预算是其价值的关键。预算设施规划和资源分配有助于估计,明细,分析和研究整个组织向客户所提供的产品和服务。(Seer,2000,p.187).
预算的一个简单过程是巩固预算,并且尽可能地坚持它们(梅特兰,2000)。它是一个将经理的态度，向前展望未来和计划的过程；管理者能够预见并对潜在的问题做出相应的反应。预算流程允许经理关注而不是非象征性的机会。预算系统对组织内的业务流程提供了可持续性的。对管理来说，它是一个至关重要的过程。换句话说,一些研究人员“一些商业计划失败但是其中有很多倒塌而未能实现的计划”(Horngren,C.et al.,2000)预算的目的是为管理提供一个想法，如何使该组织更好地预计收入目标，如何更好地使组织营运资本管理。
Budget can be defined as a qualitative economic plan and as financial blueprint projecting expenditure and revenues granted for period of time.Since 1920's budgeting activities had been the central part of an organisation planning and control system.Budget activities must comprised the allocation of resources,it must expressed in a monetary terms and it has to be a plan and not a hope nor a forecast but an authoritative intention and it must be made within a certain period of time(Haper,1995,p.318).Only plan has such attributes can be described as budget.
However from a bird's-eye view,budget can be defined as a management tools that put the managers in control of a finical health of the organisation.The objective of the budget is to measure of the financial structure of the organisation and budget is a tool that forces management to be accountable in a structured and objective way.How manager manage the budget is key to their value.Budget facilities the planning and resources allocation and help to estimate,itemised,analysis and examined the entire product and service that organisation offers to customer.(Seer,2000,p.187).
Budgeting is a simple process of consolidating budget and adhere them as closely as possible(Maitland,2000).It is a process turns manager attitudes forward looking to the future and planning;managers are able to anticipate and react accordingly to the potential problem before it arises.Budgeting process allows manager to focus on the opportunities instead of figuratively.The budget system provides sustainability to business process within an organisation.It is an utmost important process to the management.In other word by some researchers"few business plan to fail but many of those that collapsed failed to plan"(Horngren,C.et al.,2000)
The aim of budgeting is to give management an idea how well the organisation is projecting the income goals and how well the organisation managing the working capital.The budgeting exercise should able to increase the profit,reduce inappropriate expenses and it also helps to expand the markets(Thomsett,1988,p.5).To achieve the budgeting aim,the management needs to build a budgeting system(Viscione,J.1984).
A budget system varies from organisation to organisation and it is not unitary concept.The fundamental concept of budget system involves estimating future performance of the organisation,comparing the actual performance to the budget and analysis the deviation of actual result against the budget.The factors that determining the type or style of an organisation depend on the type of organisation,the leadership style,the method of preparation and desired result(Cherrington&Cherrington,1973,p.226)
In general budgeting can be categories into two primary categories(Cohen,J.et al.,1994)which are operational budget and financial budget