Evolusi Budget Traditional Menuju Beyond Budgeting  

Oleh:

Tan, Yuliawati

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Akuntansi dan Teknologi Informasi; Berkala Hasil Penelitian, Gagasan Konseptual, Kajian, dan Terapan vol. 7 no. 2 (Nov. 2008), page 146-162.
Topik: Budget Tradisional; Beyond Budgeting; Fixed Performance Targets; Relative Performance Contract

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA72 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This paper introduces the new model of the budget as an alternative model for traditional budget. In recent years, budget has become an important tool for companies to plane and contoleed their resources in order to achieve their visions and missions. Unfortunately, application of the traditional budget have several weakness which made them misleading from their goals to achieved their vision and missions. Beyond budgeting is an innovative idea in the budgeting process, which introduces different point of views compare to the traditional anes. Application of this new idea will make possible for companies, to restore the original Funston of budget as tools to achieve their visions and missions.

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