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Dugdale / Lyne

Budgeting Practice and Organisational Structure

Medium: Buch
ISBN: 978-0-08-096590-1
Verlag: CIMA PUB
Erscheinungstermin: 30.04.2010
Lieferfrist: bis zu 10 Tage

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.


Produkteigenschaften


  • Artikelnummer: 9780080965901
  • Medium: Buch
  • ISBN: 978-0-08-096590-1
  • Verlag: CIMA PUB
  • Erscheinungstermin: 30.04.2010
  • Sprache(n): Englisch
  • Auflage: Neuausgabe 2010
  • Produktform: Kartoniert
  • Gewicht: 345 g
  • Seiten: 224
  • Format (B x H x T): 152 x 229 x 14 mm
  • Ausgabetyp: Kein, Unbekannt
Autoren/Hrsg.

Autoren

Executive Summary; 1.The 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