The Changing Roles of Company Budgets
(Sprache: Englisch)
There is little doubt that budgeting is still universally used in medium-large companies, notwithstanding the recent interest in beyond budgeting. The key issues are the roles that the budget plays, the change in these roles over the last few years, the...
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There is little doubt that budgeting is still universally used in medium-large companies, notwithstanding the recent interest in beyond budgeting. The key issues are the roles that the budget plays, the change in these roles over the last few years, the expected change in the next few years, and the inter-relationship with other control techniques (particularly direct physical measures implemented by operations managers). This book uses a distinctive research method to explore the use of budgets and causes of change through a series of questionnaires, interviews and company visits, developed in association with the Bristol Centre for Management Accounting Research in the UK. This CIMA research report provides quantifiable metrics to support the author's analysis and draw out key insights.
Klappentext zu „The Changing Roles of Company Budgets “
The survey in this CIMA research report explored claims in recent literature that managers are now generally dissatisfied with budgeting processes and ought to be considering methods that move beyond budgeting.Tests were undertaken to discover:
- What attitudes financial and non-financial managers in the survey companies had towards budgeting and whether these differed between the two groups
- What changes had taken place in budgetary practice and how finance and non-finance managers perceived these changes
- Which underlying factors were most likely to cause negative attitudes towards the consequences of budgeting amongst respondents
This book gives a comprehensive analysis of the current use and changing use of budgets in medium-large organisations.
By combining the use of questionnaires, interviews and company visits with statistical analysis techniques, the research is able to provide key insights into finance and non-finance manager attitudes towards budgets.
The book is highly relevant to practitioners and students as it highlights the actual practice and use of budgets in medium-large companies, rather than presenting theoretical concepts and academic hypotheses.
Provides a broad understanding of the current use and recent changes in the use of budgets
Explains what has caused these changes and what is driving future change
Investigates whether, and why, management accountants and non-financial managers have similar attitudes to budgeting and any recent changes
Inhaltsverzeichnis zu „The Changing Roles of Company Budgets “
The survey resultsThe changing face of budgeting practice
Analysis of the survey data
The field studies
Structures and budgets
Summary
Conclusion, discusses the findings and provides a number of concluding observations
Appendix, Further factor analysis
Bibliographische Angaben
- Autor: Lyne
- 2013, 100 Seiten, Maße: 23,4 cm, Kartoniert (TB), Englisch
- Verlag: Butterworth-Heinemann
- ISBN-10: 0750685921
- ISBN-13: 9780750685924
Sprache:
Englisch
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