Boom Uitgevers Beyond Beyond Budgeting
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Transforming Budgeting: A Step Towards Efficiency and Strategic PlanningBudgeting has long been a time-consuming and costly process for organizations. The challenges it poses are numerous: it takes up too much time, lacks continuity, quickly becomes outdated, encourages overestimation, is overly complex, and often results in non-ambitious objectives. Despite these shortcomings, budgeting remains a widely used tool for planni... lees meer over dit product
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Transforming Budgeting: A Step Towards Efficiency and Strategic Planning
Budgeting has long been a time-consuming and costly process for organizations. The challenges it poses are numerous: it takes up too much time, lacks continuity, quickly becomes outdated, encourages overestimation, is overly complex, and often results in non-ambitious objectives. Despite these shortcomings, budgeting remains a widely used tool for planning and control in organizations. Many organizations are not inclined to completely abolish budgeting, but rather to seek improvements.
This book explores potential enhancements that are currently gaining significant attention. One alternative, activity-based budgeting, aims to align budgeting with the operational activities of budget holders. Another approach, known as beyond budgeting, strives to orient budgeting more strategically. While the latter approach is often seen as advocating for the elimination of budgeting altogether, this book demonstrates that it is not always necessary. Instead, it emphasizes the application of the management principles behind beyond budgeting.
In this book, the authors provide a critical evaluation of the beyond budgeting literature. They examine how these principles work in practice and assess the readiness of Dutch organizations for this innovative approach. Taking a step further in the evolution of budgeting, this book marks the emergence of a new era: Beyond Beyond Budgeting.
About the Series: Practical Insights for Controlling and Auditing
The "Controlling en auditing in de praktijk" series is built around the renowned journal, Tijdschrift Controlling. It delves into topics that frequently appear in the journal, offering comprehensive coverage. Throughout the series, practical usability remains a key focus, ensuring readers gain actionable insights for their own organizations.
Korte specificaties
Afmetingen
Afmetingen | Afmeting: 21 x 14,8 x 0,8 cm |
Gewicht | 178 g |
Overig
Aantal pagina's | 129 pagina's |
Auteur(s) | |
Bindwijze | Paperback |
Boek, ebook of luisterboek? | |
Druk | 1 |
Illustraties | |
Studieboek | |
Studieboek of algemeen | |
Taal | |
Uitgever | |
Verschijningsdatum | maart 2007 |
Algemeen
EAN | 9789013043716 |
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Merk | Boom Uitgevers |