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Beyond Budgeting : How Managers Can Break Free from the Annual Performance Trap.
・ISBN 978-1-57851-866-1 hard US$ 38.00
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| 著者・編者 | Hope, Jeremy / Fraser, R., |
|---|---|
| 出版社 | (Harvard Business School, US) |
| 出版年月 | 2003 |
| ページ数 | 256 pp. |
| 言語 | ENG |
| ニュース番号 | ＜494-627＞ |
解説
The traditional annual budgeting process--characterized by fixed targets and performance incentives--is time consuming, overcentralized, and outdated. Worse, it often causes dysfunctional and unethical managerial behavior. Based on an intensive, international study into pioneering companies, Beyond Budgeting offers an alternative, coherent management model that overcomes the limitations of traditional budgeting. Focused around achieving sustained improvement relative to competitors, it provides a guiding framework for managing in the twenty-first century.