{"product_id":"9780080965918","title":"Budgeting Practice and Organisational Structure","description":"\u003cp\u003eBudgeting 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?\u003c\/p\u003e \u003cp\u003e\u003ci\u003eBudgeting Practice and Organisational Structure\u003c\/i\u003e explores the changes in budgeting through a survey of financial and non-financial managers. Concerns include:\u003c\/p\u003e \u003cul\u003e \u003cp\u003e\u003c\/p\u003e\n\u003cli\u003eThe attitudes of managers towards budgeting models\u003c\/li\u003e\n\u003cli\u003eHow budgetary practices have changed\u003c\/li\u003e\n\u003cli\u003eWhat problems budgeting can cause\u003c\/li\u003e\n\u003cli\u003eThe effects of budgets on overall company performance.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThis 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.\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eOriginal research funded by the Chartered Institute of Management Accounting\u003c\/li\u003e\n\u003cli\u003eReveals the realities of budgeting models in practice\u003c\/li\u003e\n\u003cli\u003eIncludes interviews and surveys of actual businesses\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Elsevier Science","offers":[{"title":"Default Title","offer_id":47105874395376,"sku":"9780080965918","price":72.95,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9780080965918_p0.jpg?v=1763638313","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9780080965918","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}