search query: @author Bhattacharya, K. / total: 15
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| Author: | Bhattacharya, K. |
| Title: | Strategic Budgets |
| Journal: | Management Accounting (London)
1987 : DEC, VOL. 65, No 11, p.39 |
| Index terms: | BUDGETING MANAGEMENT ACCOUNTING COST CONTROL |
| Language: | eng |
| Abstract: | In this article the author shows how the strategic budget can help the head office to maintain control. Strategic Business Unit (SBU) is a known phrase nowadays. Not so very long ago, entire management accounting systems were concerned with cost centers, budget centers and the allocation of costs. This was due to the idea, until now, that the company accounting was to control costs, rather than to promote business. |
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