Huang Hai-mei
Abstract
Under the pattern of decentralizing budget management, phenomenon of budget laxity exists in a lot of businesses because budget executives participate in the process of working out budget. This article analyzes the reasons producing budget laxity and its negative influence on budget management; and proposes the countermeasures of solving the problem of budget laxity.
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Under the pattern of decentralizing budget management, phenomenon of budget laxity exists in a lot of businesses because budget executives participate in the process of working out budget. This article analyzes the reasons producing budget laxity and its negative influence on budget management; and proposes the countermeasures of solving the problem of budget laxity.
Key concepts: Budget process, Budget constraint, Business, Process (computing), Phenomenon, Operating budget, Operations management, Economics