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| Tekijä: | Fisher, L. |
| Otsikko: | Budgeting: One Step Beyond |
| Lehti: | Accountancy
2002 : MAR, VOL. 129:1303, p. 32-35 |
| Asiasana: | BUDGETING BUDGET CHANGE ANALYTICAL REVIEW |
| Kieli: | eng |
| Tiivistelmä: | The author of the article states that the traditional budgeting process is undergoing radical change - now businesses want budgets that provide information about the future, not the past. The author states that there is a growing and extremely vocal body of opinion that says that traditional budgeting as the authors know it is outdated and must change, the author also answers the question: if budgeting is not helping you to plan the path your business should take in the future, but only showing you where you've been then what's the point. The paper considers the following topics: overhaul overdue, look to the future, too much information, new technology, new role, opportunity knocks. |
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