預(yù)算執(zhí)行是什么_2023年ACCA考試MA知識(shí)點(diǎn)
只要還有明天，今天就永遠(yuǎn)是起跑線。acca有15門課程，同學(xué)們需通過13門才能獲得領(lǐng)取acca證書的機(jī)會(huì)。同學(xué)們?cè)趥淇计陂g需要嚴(yán)格執(zhí)行備考計(jì)劃，加強(qiáng)習(xí)題練習(xí)。今天整理了MA科目Behavioural implication of budgeting(預(yù)算執(zhí)行)相關(guān)知識(shí)點(diǎn)，準(zhǔn)備參加考試的同學(xué)們來看看吧。
【內(nèi)容導(dǎo)航】
Behavioural implication of budgeting-預(yù)算執(zhí)行
【知識(shí)點(diǎn)】
Behavioural implication of budgeting-預(yù)算執(zhí)行
Behavioural implication of budgeting-預(yù)算執(zhí)行
It is vital that the goal of management and the employees harmonise with the goals of the organisation as a whole. This is known as goal congruence. Dysfunctional decision making occurs when goal congruence does not exist or is impaired. Managers and others take decisions that promote their self-interest at the expense of the interest of the organisation.
It is possible to design and run a budgetary control system which will go some way towards ensuring that goal congruence is achieved. Managers and employees must therefore be favourably disposed towards the budgetary control system so that it can operate efficiently.
每個(gè)成功者都要穿越不為人知的黑暗。以上就是為大家整理的MA科目考試知識(shí)點(diǎn)了，2023年9月acca考試報(bào)名已經(jīng)開始，請(qǐng)同學(xué)們抓緊時(shí)間報(bào)名。
注：來自Keryn老師基礎(chǔ)精講班第41講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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