Budgeting Practice and Organisational Stru...

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Beschreibung

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.

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.

Inhaltsverzeichnis

Executive Summary; [...] Uses of Budgets; 2.Problems with Budgets; 3. The Survey; 4. Budgets and Structure; 5. Structure, Strategy and Control; 6. The Field Study; 7. Budgets and Structures; 8. Designing Structure and Control Systems

Details

Fachbereich:	Betriebswirtschaft
Genre:	Wirtschaft
Rubrik:	Recht & Wirtschaft
Medium:	Taschenbuch
ISBN-13:	9780080965901
ISBN-10:	0080965903
Sprache:	Englisch
Herstellernummer:	C2009-0-63400-0
Autor:	Dugdale, David Lyne, Stephen
Hersteller:	CIMA Publishing Elsevier Science & Technology
Verantwortliche Person für die EU:	Zeitfracht Medien GmbH, Ferdinand-Jühlke-Str. 7, D-99095 Erfurt, produktsicherheit@zeitfracht.de
Maße:	12 x 152 x 229 mm
Von/Mit:	David Dugdale (u. a.)
Gewicht:	0,423 kg