search query: @indexterm CONTROL SYSTEMS / total: 274
reference: 187 / 274
Author: | Bowhill, B. N. |
Title: | Budgetary control systems : why do they fail? |
Journal: | Management Accounting (London)
1987 : MAR, VOL. 65:3, p. 40-41 |
Index terms: | BUDGETARY CONTROL CONTROL SYSTEMS MANAGEMENT |
Language: | eng |
Abstract: | The author advises that,if management is to use budget control with the desired effect,then it is important that they are aware of unforeseen defects that could happen at any of the steps in the control process.Lack of understanding could lead to potentially harmful action taken by the management. |
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