美国毕业论文代写德州大学：Rolling Budgets

滚动预算是由于当前情况而变得非常相关的预算类型。滚动预算通常是期间完成后现有预算的延伸。这种预算在利润率紧张的行业中非常重要。让我们以IT行业为例来理解这一点。 IT行业是一个非常以利润为导向的业务。它在一个非常动态的环境中运行。 IT业务依赖其他组织来做好自己的业务。由于这种可变性很大，因此无法长期预算费用。因此，滚动预算是克服此问题的最佳方法。这些组织设定了较短期限的预算，如果情况相应，他们会继续推出后续期间的预算。决定期间对于预算编制至关重要。不稳定的组织需要较短的预算范围，而稳定和更稳定的环境可以提供更长的时间。

 如今，组织使用许多管理工具，例如平衡计分卡（它可以实现战略资源和目标实现之间更好的内部协调）和基于价值的管理（更多地关注利益相关者的期望）。组织主要准备总预算，重点关注运营和财务目标。业务目标侧重于利用和识别稀缺资源，同时财务预算涉及获取这些资源的成本。

美国毕业论文代写德州大学：Rolling Budgets

Rolling budgets are the type of budgets that are getting very relevant due to current scenario. Rolling budgets are usually an extension of existing budget when the period gets completed. This type of budgeting is really important in industries where margins are tight. Let us understand this with example of IT industry. IT industry is a very margin oriented business. It operates in a very dynamic environment. IT business is dependent on other organizations to do well in their businesses. With this much variability it is not possible to budget expenses for a long period. So rolling budget is the best way to overcome this issue. These organizations set up budgeting for a shorter span and if things go accordingly they keep rolling out the budgets for subsequent periods. Deciding on periods is very crucial for budgeting. Volatile organizations require shorter span of budgeting whereas steady and more stable environment can afford a longer period.
       Today organizations use many management tools such as balanced scorecard (It enables better internal harmony among strategic resources and target achievement) and value based management (more focus on expectations of stakeholders). Organizations mostly prepare a master budget, which focus on operational as well as financial targets. Operational target focuses on utilizing and identifying scarce resources, at the same time financial budget is concerned with cost of acquiring those resources.