Автор:David Dugdale, Stephen Lyne Год: 2010 Издание:CIMA Publishing Страниц: 256 ISBN: 9780080965901 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? This report 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...
