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Management - Budgeting and Financial Planning

Doing away with budgets Budgets have increasingly been used as a management performance measure as well as a cost reduction tool and it is in this context that it is being questioned as to the value derived against the effort required. In fact in the current business climate of rapid change budgets often are constraints to success. The role of the finance function too is changing and with increasing value added being demanded from all areas of an organisation the long term sustainability of budgeting as a prime focus of the finance function is being challenged. Should organisations be moving away from budgets? pdf






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Status: 05. Januar 2010