Budgeting Practice And Organisational Structure

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  • Engels
  • Paperback
  • 9780080965901
  • 18 januari 2010
  • 224 pagina's
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Samenvatting

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.

  • Original research funded by the Chartered Institute of Management Accounting
  • Reveals the realities of budgeting models in practice
  • Includes interviews and surveys of actual businesses

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Inhoud

Taal
en
Bindwijze
Paperback
Oorspronkelijke releasedatum
18 januari 2010
Aantal pagina's
224
Illustraties
Nee

Betrokkenen

Hoofdauteur
David Dugdale
Tweede Auteur
Stephen Lyne
Hoofduitgeverij
CIMA Publishing

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Editie
1
Extra groot lettertype
Nee
Product breedte
152 mm
Product lengte
229 mm
Studieboek
Ja
Verpakking breedte
152 mm
Verpakking hoogte
229 mm
Verpakking lengte
229 mm
Verpakkingsgewicht
0 g

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EAN
9780080965901

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