Mabhadharo Anowedzera Kuwedzera Kwekuderedza Kuderedza Kuita Kwekambani
Nei Kubhadharwa Kwemari Kunosvikirwa
Mamwe mamiriro ekurasikirwa kwebhadharo aine vavariro, mamwe haasi, uye akawanda akawanda anowira mune imwe nzvimbo. Mimwe mienzaniso inoita kuti kusiyana kwakanyatsojeka:
Intentional Budgetary Slack
Nenzira inobhadharwa yebhajheti inogona kuitika nokuti maneja anonzwa pasi pepfuti kuti "aite nhamba dzake," kazhinji achipindura kumakamuri apfuura apo mari inowanikwa pasi pekufungidzirwa uye, zvakakosha, haina kugadzirisa zvinotarisira varidzi kana vashandi .
Nzira iri nyore, kana nzira isina kukodzera yekugadzirisa chinetso ichi ndechokuti mutungamiri anongorongedza bhajeti inopfuura-inofungidzira mari yezvenguva iyo kana kuti inovanza nemaune zvinhu zvinowanikwa mari. Sezvo bhajeti iri bhajeti yemari, kutanga ne, maneja iye zvino achava nechinetso chiduku mukuipfuura. Pakawanda, kusunungurwa kune vatsvakurudzi vemakota emari ekuongororwa kwekambani ayo vekambisi vezvekambani vekambani vanoziva kuti kambani inogona kunge yatopfuura kupfuura iyo inyaya yeiyi.
Kunonyorera ndiyo chinangwa chimwe chete: kubvumira mushumo wekambani inotevera kuratidza kuti mari "yakapfuura zvatinotarisira." Sezvo vatungamiri vekambani vangangodaro vakatarisira, izvi zvakagumburwa "mashoko akanaka" dzimwe nguva zvinowedzera muchidimbu, chisina kukodzera kuvhara mumutengo wematengo.
Unintentional Budgetary Slack
Unintentional budgetary slack dzimwe nguva zvinokonzerwa nokusakwana kwakakwana kwemasimba. Kana pasina ruzivo rwakakwana rwekuita zvakakodzera dheedhi-based cost and sales projections, vatungamiri vanogona kubudisa gwaro risina maturo rinoshandiswa maererano nemitarisiro yakatendeseka iyo isiri yakawanda kudarika "mazano akaisvonaka," kana kusina kukwana kubva pamari yepakati pekare inotora nhamba ipi zvayo zvikonzero hazvingaratidzi mari uye mari yekuuya.
Izvi zvinogona kuitika, somuenzaniso, kana kambani dzomukati dzomukati hadziratidzi kutengesa kutengesa kubva kune chinhu chitsva. Kana panzvimbo yekucherechedza kuwedzerwa kwekutengesa kwechigadzirwa chitsva mukati mekota yekare uye kutora mararamiro ayo akaenderera mberi mukutsvaga, mutungamiri anongorongedza iyo yose yekutengesa chimiro chekota, uye anoshandisa iyo iyo nhamba kusvika kune imwe nguva inouya, mugumisiro uchava kusadzingwa zvisina kufanira kwekutengesa uye purofiti.
Budgetary Slack Icho Chikamu Chakanaka uye Chikamu Zvisina Kuzvipira
Iri rudzi rwemari yebhajeti rine zvikonzero zviviri zvinowanzokonzera: maonero asingazivikanwi mune zvekutengesa kutsva kana nzvimbo inodhura uye maitiro ekugadzirisa bhajeti. Kana, somuenzaniso, kambani iri kuunza chigadzirwa chitsva kusiyana nemishonga chero ipi zvayo ikozvino pamusika, ndiani achati zvinotengeswa? Kunyange kana kambani yakanyatsotsvakurudza misika, zvimwe kusava nechokwadi kunogona kuramba.
Maitiro evanhu chaiwo kana mamiriro ezvinhu aya akaitika ndewo "kuitamba yakachengeteka" uye kuita kuti kutengesa kwezvinhu zvisingabviri kuva nechinonyadzisa. Ichi hachisi chaicho kunyatsoratidzira, uye hazvina kukanganisa zvachose. Chimwe chiitiko chinowanzobatanidza kusanganiswa kwezvinangwa uye kusakundika kunobuda kubva muhuwandu hwemari hunovimba zvakanyanyisa pane zvinyorwa zvinowanikwa pasi.
Kuva nedare rega rega rinotarisira mupiro wayo kubhadharo inogona kuva yakanaka mupfungwa yokuti vatungamiri vanobatanidzwa muhurumende imwe neimwe vanosimbisa maitiro avo ezvebhajamiro pamusoro pezivo pachavo, asi hutano hwezviongororwa izvi zvinogona kusiyana zvakasiyana kubva kune dhipatimendi kusvika kune dhipatimendi. Kurapa kwakanakisisa kwechinetso ichi zviri nani kutarisa bhadharo kumatare ega ega uye kusimbisa zvakanyanya pamusoro-pasi kwehutungamiri hwehupfumi.