Beyond Budgeting: How Managers Can Break Free from the Annual Performance Trap
- ISBN-10
- 1578518660
- ISBN-13
- 9781578518661
- Category
- Administración
- Pages
- 232
- Language
- English
- Published
- 2003
- Publisher
- Harvard Business Press
- Authors
- Jeremy Hope, Robin Fraser
Description
In their groundbreaking book, authors Jeremy Hope and Robin Fraser show how organizations can break free from the annual budget trap once and for all. Beyond Budgeting is not a new financial-planning process - it is an alternative, coherent management model that enables companies to manage performance through processes specifically tailored to today's volatile marketplace. Hope and Fraser spent five years studying a wide range of international companies - from a global corporation to a small charity, from a bank to a ball-bearings manufacturer - that have already abandoned traditional budgeting to varying degrees. From these pioneering experiences, the authors have distilled a set of guiding principles that will take any company beyond budgeting to a whole new level of competitiveness. Based on the decision-making needs of front-line managers, Beyond Budgeting enables readers to take advantage of two major opportunities: 1) a set of adaptive management processes that replace centrally controlled, predetermined goals with self-regulating, relative competitive benchmarks, and 2) the transfer of power and decision-making authority from the center of the organization to the front line.
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