NDLI: Research on the application of comprehensive budget management in China based on operation: Problems and countermeasures

Content Provider	IEEE Xplore Digital Library
Author	Hua Zhang Qinqin Li Yinde Zhao Xiaoyu Ni
Copyright Year	2011
Description	Author affiliation: School of International Business Administration, Zhejiang International Studies University, Hangzhou, China (Yinde Zhao; Xiaoyu Ni) \|\| School of Finance and Economy, Jiangsu University, Zhenjiang, China (Hua Zhang; Qinqin Li)
Abstract	As an advanced management mode with budget as an instrument, comprehensive budget management is widely applied abroad. However, its application in China is faced with many problems, and its further application is thus greatly hindered. As a new method of cost management, operation management is formed based on operation cost and its key lies in operation analysis. Comprehensive budget management based on operation refers to apply operation management in the whole process of comprehensive budget management. The authors firstly probe into the problems presented with the application of comprehensive budget management in China and concerned causes as well, and then analyze corresponding countermeasures including the establishment of comprehensive budget management frame based on operation and guarantee mechanism necessary for the effective implementation of comprehensive budget management.
Starting Page	1416
Ending Page	1419
File Size	177925
Page Count	4
File Format	PDF
ISBN	9781457705359
e-ISBN	9781457705366
DOI	10.1109/AIMSEC.2011.6010557
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2011-08-08
Publisher Place	China
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Comprehensive budget management Investments Operation management Finance Countermeasures Control systems Budget Planning Appraisal Board of Directors
Content Type	Text
Resource Type	Article

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1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
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3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
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