Budgeting Practice and Organisational Structure - 1st Edition - ISBN: 9780080965901, 9780080965918

Budgeting Practice and Organisational Structure

1st Edition

Authors: David Dugdale Stephen Lyne
eBook ISBN: 9780080965918
Paperback ISBN: 9780080965901
Imprint: CIMA Publishing
Published Date: 18th January 2010
Page Count: 224
Tax/VAT will be calculated at check-out Price includes VAT (GST)
30% off
30% off
30% off
30% off
30% off
20% off
20% off
30% off
30% off
30% off
30% off
30% off
20% off
20% off
30% off
30% off
30% off
30% off
30% off
20% off
20% off
30% off
30% off
30% off
30% off
30% off
20% off
20% off
54.95
38.47
38.47
38.47
38.47
38.47
43.96
43.96
72.95
51.06
51.06
51.06
51.06
51.06
58.36
58.36
67.95
47.56
47.56
47.56
47.56
47.56
54.36
54.36
43.99
30.79
30.79
30.79
30.79
30.79
35.19
35.19
Unavailable
Price includes VAT (GST)
× DRM-Free

Easy - Download and start reading immediately. There’s no activation process to access eBooks; all eBooks are fully searchable, and enabled for copying, pasting, and printing.

Flexible - Read on multiple operating systems and devices. Easily read eBooks on smart phones, computers, or any eBook readers, including Kindle.

Open - Buy once, receive and download all available eBook formats, including PDF, EPUB, and Mobi (for Kindle).

Institutional Access

Secure Checkout

Personal information is secured with SSL technology.

Free Shipping

Free global shipping
No minimum order.

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?

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.

Key Features

  • 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

Readership

Primary: Finance academics; Secondary: Management accountants and company business managers

Table of 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

Details

No. of pages:
224
Language:
English
Copyright:
© CIMA Publishing 2010
Published:
Imprint:
CIMA Publishing
eBook ISBN:
9780080965918
Paperback ISBN:
9780080965901

About the Author

David Dugdale

Affiliations and Expertise

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

Affiliations and Expertise

Head of Bristol Business School; Joint Director- Bristol Centre of Management Accounting Research; Senior Lecture in Accounting and Management, Univeristy of Bristol