In Chapter 5 we reviewed the planning process, gave some guidelines for designing the project plan, and in Chapter 6 we discussed the conflicts arising around the project plan and its implementation. We proposed win-win negotiation and other conflict resolution techniques to deal with these conflicts.
We are now ready to, begin implementation. First priority is, of course, obtaining resources with which to do the work. Senior management approval of the project budget does exactly that. A budget is a plan for allocating resources. Thus, the act of budgeting is the allocation of scarce resources to the various endeavors of an organization. The outcomes of the allocation process often do not satisfy managers of the organization who must live and work under budget constraints. It is, however, precisely the pattern of constraints in a budget that embodies organizational policy. The degree to which the different activities of an organization are fully supported by an allocation of resources is one measure of the importance placed on the outcome of the activity. Most of the senior managers we know try hard to be evenhanded in the budgetary process, funding each planned activity at the “right” level—neither overfunding, which produces waste and encourages slack management, nor underfunding, which inhibits accomplishment and frustrates the committed. (This is not to suggest that subordinate managers necessarily agree with our assessment.)
The budget is not simply one facet of a plan, nor is it merely an expression of organizational policy; it is also a control mechanism. The budget serves as a standard for comparison, a baseline from which to measure the difference between the actual and planned uses of resources. As the manager directs the deployment of resources to accomplish some desired objective, resource usage should be monitored carefully. This allows deviations from planned usage to be checked against the progress of the project, and exception reports can be generated if resource expenditures are not consistent with accomplishments. Indeed, the pattern of deviations (variances) can be examined to see if it is possible, or reasonable, to forecast significant departures from budget. With sufficient warning, it is sometimes possible to implement corrective actions. In any event, such forecasting helps to decrease the number of undesirable surprises for senior management.
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我们现在已经准备好，开始实施。第一优先是，当然，获得资源与哪些做的工作。高级管理人员的批准，项目预算是否正是这一点。1财政预算案是一份计划分配资源。因此，该法的预算是分配稀缺资源，以各项事业的一个组织。结果分配的过程中，往往不符合管理该组织的谁，必须下生活和工作的预算限制。然而，它正是格局的制约，在财政预算案体现了组织的政策。在何种程度不同的活动，一个组织的全力支持由一个资源的分配是一措施的重要性，放置于活动成果。大部分的高级管理人员，我们知道，努力加以evenhanded在预算过程中，资金，每个计划进行的活动在“正确”的水平既不overfunding ，产生的废物，并鼓励疲弱的管理，也不是资金不足，抑制成绩和挫折承诺。 （这是不是暗示下属的经理人不一定同意我们的评估） 。
财政预算案不只是一个侧面的计划，也不是只是一个表达的组织政策;这也是一个控制机制。财政预算案中提供了一个比较标准，从基线来衡量之间的差额，实际和计划利用的资源。作为经理指示调配资源，以完成一些预期的目标，资源使用，应仔细监测这使得偏离计划的使用，以核对该项目的进展，和例外情况报告可以产生资源，如果支出不相符的成绩。事实上，模式偏差（差额）可以检查，看看是否是可能的，或合理的，预测重大偏离预算有足够的警告，这是有时可能实施的纠正行动。在任何情况下，这样的预测，有助于减少的数目不可取的惊喜，为高级管理人员。
