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| Author: | Sheridan, T. |
| Title: | Making budgets mean something again. |
| Journal: | Management Accounting (London)
1987 : NOV, VOL. 65:10, p. 26-27 |
| Index terms: | BUDGETING |
| Language: | eng |
| Abstract: | The author shows how budgeting can be an end-all and entirely lose its true purpose.He goes on to suggest a form of zero-base approach to make budgetary system the essential management instrument it was meant to be.Management should consider the cost of the budget system.If reporting is not linked to accountability the system has surely little value.Is the budget a true model of the firm?Do the reports trigger action? |
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