BUDGETING PRAC & ORGANISATIONA
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- Taschenbuch ausgewählt
- eBook
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Sprache:Englisch
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Verlag:Elsevier Science & Technology
Fr. 88.90
inkl. gesetzl. MwSt.,
Beschreibung
Produktdetails
Einband
Taschenbuch
Erscheinungsdatum
18.01.2010
Verlag
Elsevier Science & TechnologyMaße (L/B/H)
22.9/15.2/1.2 cm
Gewicht
423 g
Sprache
Englisch
ISBN
978-0-08-096590-1
Budgeting is at the heart of the performance management process for most companies. However, some argue that many companies today are dissatisfied with budgeting. It is seen to be costly and time-consuming; it inhibits action and causes organisational problems. The influence of the "Beyond Budgeting" model has caused many major companies, including Toyota, to abandon traditional budgeting altogether. Should other companies follow suit?
Budgeting Practice and Organisational Structure explores the changes in budgeting through a survey of financial and non-financial managers. Concerns include:
- The attitudes of managers towards budgeting models
- How budgetary practices have changed
- What problems budgeting can cause
- The effects of budgets on overall company performance.
This report reveals that there's little evidence to suggest widespread dissatisfaction with traditional budgeting. However, to enable a company to perform at its best, understanding budgeting in context is essential and it is imperative that budgeting works in tandem with other control systems and organisational structure.
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