haku: @author Connolly, T. / yhteensä: 13
viite: 5 / 13
| Tekijä: | Connolly, T. Ashworth, G. |
| Otsikko: | An integrated activity-based approach to budgeting |
| Lehti: | Management Accounting (London)
1994 : MAR, p. 32-37 |
| Asiasana: | BUDGETING PERFORMANCE MEASUREMENT MANAGEMENT ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | Managements must have the right tools to help them to deploy increasingly scarce resources in today's rapidly changing business environment. The tools must not only help to allocate the optimum level of resources that the business needs to achieve its business vision, strategy and objectives for the year ahead and beyond, but they must do so in a way which, ideally, gains maximum management support. The authors show how priority-based budgeting and activity-based budgeting are two cost-management tools which combine to provide an integrated activity-based approach to budgeting and resource management in response to these needs. |
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