search query: @author Umapathy, S. / total: 2
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| Author: | Umapathy, S. |
| Title: | How successful firms budget. |
| Journal: | Management Accounting (New York)
1987 : FEB, VOL. 68:8, p. 25-27 |
| Index terms: | BUDGETARY CONTROL MANAGEMENT ACCOUNTING COMPANY PERFORMANCE |
| Language: | eng |
| Abstract: | A review of the need for management accountants to work in close co-operation with marketing and engineering to achieve nonfinancial budgetary targets, based on a survey of budget practices that yielded 402 responses. The author advocates the need for generating commitment, building linkages, and adopting detailed procedures. In addition to analyzing budget variances, the review gives 10 steps to improve budgeting. |
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