
Budgeting Practice and Organisational Structure
CIMA Publishing
Published on 18. January 2010
Book
Paperback/Softback
224 pages
978-0-08-096590-1 (ISBN)
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.
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.
More details
Language
English
Place of publication
Oxford
United Kingdom
Publishing group
Elsevier Science & Technology
Target group
Professional and scholarly
Primary: Finance academics; Secondary: Management accountants and company business managers
Dimensions
Height: 229 mm
Width: 152 mm
ISBN-13
978-0-08-096590-1 (9780080965901)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
Additional editions

David Dugdale | Stephen Lyne
Budgeting Practice and Organisational Structure
E-Book
01/2010
Elsevier
€54.95
Available for download
Persons
Author
Professor of Management Accounting, Department of Accounting and Finance, Univeristy of Bristol, UK; Director of Research for Bristol Business School; Director of BRICMAR
Head of Bristol Business School; Joint Director- Bristol Centre of Management Accounting Research; Senior Lecture in Accounting and Management, Univeristy of Bristol
Content
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