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| BUDGETING PRACTICE AND ORGANISATIONAL STRUCTURE
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By
David Dugdale, Professor of Management Accounting, Department of Accounting and Finance, Univeristy of Bristol, UK; Director of Research for Bristol Business School; Director of BRICMAR
Stephen Lyne, Head of Bristol Business School; Joint Director- Bristol Centre of Management Accounting Research; Senior Lecture in Accounting and Management, Univeristy of Bristol
Description
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 essential and
it is imperative that budgeting works in tandem with other control systems and organisational structure.
Contents
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
| Bibliographic details |
Paperback, 224 pages, publication date: JAN-2010
ISBN-13: 978-0-08-096590-1
Imprint: CIMA PUBLISHING
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EUR 47.95
USD 66.95
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Last update: 20 Feb 2010
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