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| Tekijä: | Hansen, S.C. |
| Otsikko: | A theoretical analysis of the impact of adopting rolling budgets, activity-based budgeting and beyond budgeting |
| Lehti: | European Accounting Review
2011 : VOL. 20:2 p. 289-319 |
| Asiasana: | organizations forecasting planning performance appraisal profit costs |
| Kieli: | eng |
| Tiivistelmä: | The organization-wide effects of three distinct budgeting alternatives are explored in this paper using a model that incorporates three important functions: forecasting, operational planning and performance evaluation. From the perspective of the organization, each budgeting alternative improves profits. Department preferences for each alternative is examined when each function is under the control of a different department and each department has its own, department-specific performance metric. |
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