Are traditional budgeting practices out of kilter with companies' competitive environment【電子書籍】[ Sven R?hm ]

＜p＞Essay from the year 2004 in the subject Business economics - Controlling, grade: 80% ?quivalent zu 1,0 (A), University of Teesside (Tesside Business School), course: Managing Financial Resources, language: English, abstract: Hope and Fraser (2002) argue that traditional budgeting is 'out of kilter with [companies'] competitive environment'. Indeed, traditional budgeting has faced harsh criticism in the recent years. Eye-catching titles, e.g. 'The budget - an unnecessary evil' (Wallander, 1999), 'Bye, bye budget - the annual budget is dead' (Gurton, 1999), and 'Take it away' (Hope and Fraser, 1999b) show the 'anti'- traditional budgeting campaign led by some critics. According to Hope and Fraser (1999a), some big European and American companies have dismantled the budget or are about to do so. It seems that the theoretical debate increasingly changes the companies' attitudes towards the traditional budgeting. Especially some Scandinavian companies head for new forms of operational an．．．楽天市場のショップで商品詳細の続きを見る