Detail Better Budgets   Oleh:  Banham, Russ Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 189 no. 2 (2000), page 37-42. Topik: budget; budgets Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.10 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel A company cannot grow effectively without a well - conceived strategy and a supporting budget, yet many companies invest inordinate time, energy and financial resources to develop such plans only to change or even ignore them. Christine Gattenio, CPA and vice - president at Hackett Benchmarking Solutions, oversees corporate benchmarking surveys and says companies put an exhaustive amount of time into these exercises, “with very little return. "A few Fortune 1000 companies - including Allstate, Fujitsu, Nationwide Financial Services, Owens Corning, Sprint and Texaco - recognize they’ve been guilty of inadequate planning and budgeting. To improve those processes, they’re trading their usual bottom - up planning and multi - iterative budgeting processes for top - down strategic plans budgeted by department managers. And they are compensating the managers for achieving measurable results. The cost of such an overhaul is high, not only in time and effort but also in dollars. For large companies, the investment can run as much as $40 million. That price tag includes consulting fees, in - house staff time and the purchase and customizing of state - of - the - art software to link disparate corporate data across the enterprise - essential for effective planning and budgeting. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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