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| Author: | Newing, R. |
| Title: | Advanced budgeting requires an advanced management system |
| Journal: | Management Accounting (London)
1994 : DEC, VOL. 72:11, p. 28-29 |
| Index terms: | MANAGEMENT SYSTEM BUDGETING MANAGEMENT |
| Language: | eng |
| Abstract: | Traditional budgeting is seriously out-of0tune with today's business needs but the solution is not to change the budgeting system. Instead, companies must develop their management processes towards what is becoming known as "an advanced management system". those doing this are gaining real competitive advantage and, at the same time, finding that budgeting is becoming much less of a problem. These are the views of Robin Fraser, a partner in Coopers and Lybrand. |
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