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Beyond Budgeting
Jeremy HopeRobin Fraser
其他書名
How Managers Can Break Free from the Annual Performance Trap
出版Harvard Business Press, 2003-02-25
主題Business & Economics / BudgetingBusiness & Economics / Finance / GeneralBusiness & Economics / Management
ISBN14221632539781422163252
URLhttp://books.google.com.hk/books?id=8E8abpbeMZ0C&hl=&source=gbs_api
EBookSAMPLE
註釋The traditional annual budgeting process--characterized by fixed targets and performance incentives--is time consuming, overcentralized, and outdated. Worse, it often causes dysfunctional and unethical managerial behavior. Based on an intensive, international study into pioneering companies, Beyond Budgeting offers an alternative, coherent management model that overcomes the limitations of traditional budgeting. Focused around achieving sustained improvement relative to competitors, it provides a guiding framework for managing in the twenty-first century.