Chapter 2 Performance management and control of the organisationHo XinContent Traditional budget models Budgeting in not-for-profit organisations Beyond budgeting1. Strengths and weaknesses of alternative budget models Incremental budgeting ZBB Rolling budgets Flexible budgets ABB1.3 The future of budgeting 80% of companies are dissatisfied with their planning and budgeting processes. Time consuming and costly Major barrier to responsiveness, flexibility and change Adds little value given the amount of mana...
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