Budgeting Gamesmanship  

Oleh:

Bart, Christopher K.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: The Academy of Management Executive vol. 2 no. 4 (Nov. 1988), page 285-294.
Topik: BUDGETING; budgeting; gamesmanship
Fulltext: AA4_02-04_Christopher K. Bart.pdf (1.39MB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: AA4.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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While most managers dislike having to deal with them, budgets are nevertheless esential to the management and control of an organization toward its goals. As viewed in the literature, budgets are required to institutionalize a firm's goals, monitor the performance and progress of both the business and individual products, and measure the performance of managers. While not all firms have five, or ten year financial forecasts practically all firms (beyond a certain maturity and size) have budgets. Given their unique role and importance in the overall planning process. It may seem superfluous to state that budgets need to be rooted in reality. In fact one of budgeting's main principles is that the budget numbers be challenging (yet realistic), honest and accurate, given the best information available. Otherwise both the purpose of strategic planning in general and manager motivation in particular is destroyed.

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