Research on Budgeting and Abandoning Budgeting for Management
Budgeting as a short-term plan in companies is benefit for operating the organization, including the planning, coordinating, communicating, motivating, controlling and evaluating. However, some people think that budgeting are barriers to change in companies that wish to devolve responsibility and respond more quickly to competitive threats and opportunities. This paper analyzes above view point, and then discusses the solutions for budgeting problems, whether adopting better budgeting or abandoning budgeting. Finally, we give the opinions on this problem: not all the companies are fit for adopting beyond budgeting, because some departments of firm should be controlled under the budgeting, such as producing department, and the feasibility of beyond budgeting is another problem in the companies. Whether the traditional budgeting, better budgeting or beyond budgeting adopted, their effectiveness and efficiency depend on the complexity of the context in which they are used.
budgeting beyond budgeting feasibilities
Yang LIANG Yan WANG
School of Humanities and Economic Management China University of Geosciences Beijing, China Department of Accounting and Finance Napier University Edinburgh UK
国际会议
成都
英文
204-207
2010-07-09（万方平台首次上网日期，不代表论文的发表时间）