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El. knyga: Budgeting Practice and Organisational Structure

(Head of Bristol Business School; Joint Director- Bristol Centr), (Professor of Management Accounting, Department of Accounting and Finance, Univeristy of Bristol, UK; Director of Research for Bristol Business School; Director of BRICMAR)
  • Formatas: PDF+DRM
  • Išleidimo metai: 18-Jan-2010
  • Leidėjas: CIMA Publishing
  • Kalba: eng
  • ISBN-13: 9780080965918
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Budgeting Practice and Organisational StructureDidesnis paveikslėlis
  • Formatas: PDF+DRM
  • Išleidimo metai: 18-Jan-2010
  • Leidėjas: CIMA Publishing
  • Kalba: eng
  • ISBN-13: 9780080965918
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Budgeting 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?

Budgeting Practice and Organisational Structure explores the changes in budgeting through a survey of financial and non-financial managers. Concerns include:





The attitudes of managers towards budgeting models How budgetary practices have changed What problems budgeting can cause The effects of budgets on overall company performance.

This report reveals that theres 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.

Daugiau informacijos

Original CIMA approved research into the problems and solutions of company budgets
Executive Summary xi
Part 1 The Uses of and Attitudes to Budgeting
1 The Uses of Budgeting
3(14)
1 Introduction
3(1)
2 Public Sector Budgeting
4(1)
3 Emergence of Budgetary Control in the Private Sector
5(2)
4 Feedback Control and Flexible Budgets
7(1)
5 Responsibility Accounting
8(2)
6 A Note on Definitions
10(2)
7 The Uses of Budgets
12(1)
8 The Take-up of Budgetary Control
13(2)
9 Conclusion
15(2)
2 Problems with Budgets
17(22)
1 Introduction
17(1)
2 Recognition of Behavioural Problems in Budgeting
18(1)
3 Argyris's Study: Budget Pressure and Human Consequences
19(2)
4 The `Budget-Constrained' Style: Hopwood's and Otley's Studies
21(2)
5 Budget Targets: Can They Be Set `Correctly'?
23(2)
6 Budget Bias and Slack
25(2)
7 Budget Gaming
27(2)
8 The `Beyond Budgeting' Critique and Prognosis
29(4)
9 Concluding Comments
33(3)
10 Conclusion
36(3)
3 The Survey
39(26)
1 Introduction
39(1)
2 The Survey Questionnaire
39(1)
3 Comparison of Responses from Financial and Non-financial Managers
40(1)
4 The Budgeting Process
41(1)
5 Attitudes to Budgets
42(4)
6 Changes in the Budgeting Process
46(2)
7 Exploration of the Data Using Factor Analysis
48(5)
8 Correlation Between the Uses and Consequences of Budgets and Contingent Variables
53(4)
9 Further Analysis of Correlation Between Variables
57(1)
10 Contingency Relationships
58(1)
11 Budgeting in the Twenty-First Century
59(6)
Part 2 Budgets and Organisational Structure
4 Budgets and Structure
65(22)
1 Introduction
65(1)
2 The Growing Organisation: Departmentalisation
66(2)
3 Mechanistic Versus Organic Structures: Environmental Uncertainty
68(3)
4 Pooled, Sequential and Reciprocal Structures: Technology
71(3)
5 Controlling the Organisation: Matching Structure and Control to Function
74(2)
6 Summary: Structure and Control in the Unitary Organisation
76(1)
7 The Very Large Organisation: Decentralisation
76(4)
8 Contemporary Organisations
80(2)
9 Future Organisations
82(2)
10 Summary
84(3)
5 Structure, Strategy and Control
87(16)
1 Introduction
87(1)
2 Control Systems Theory: Hierarchies, Markets and Clans
88(3)
3 Control Systems in Context
91(5)
4 Strategy and Control
96(2)
5 Simons `Levers of Control'
98(4)
6 Summary
102(1)
6 The Field Study
103(28)
1 Introduction
103(1)
2 Organisational Context
104(4)
3 Products, Customers and Competitors
108(2)
4 Budget Preparation
110(5)
5 Budgets in Use
115(4)
6 Overview and Attitudes to Budgeting
119(5)
7 Conclusions from the Field Study and the Survey
124(2)
8 Implications for the `Beyond Budgeting' and Traditional Literatures
126(2)
9 Lessons from the Field Study
128(3)
7 Budgets and Structures
131(20)
1 Introduction
131(1)
2 Structures and Budgets in the Profit Centres
131(7)
3 Profit-Centre Analysis
138(5)
4 Interdependence, Structure and Budgets
143(3)
5 Cost Centres
146(1)
6 Implications for the `Beyond Budgeting' Debate
147(4)
8 Designing Structure and Control Systems
151(18)
1 Introduction
151(1)
2 The Finrock Case
152(6)
3 Lessons from the Field Study and the Finrock Case: Structure
158(3)
4 Lessons from the Survey and the Finrock Case: Coordination and Control
161(2)
5 Conclusions
163(2)
6 Suggestions for Further Research
165(4)
Appendix 1 The Survey: Descriptive Statistics 169(40)
Appendix 2 The Structured Interview Guide 209(2)
References 211(6)
Index 217
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