Corporate Budgeting Is Broken Lets Fix It资料.pdf

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Corporate Budge in g Is Broken Lets Fi x It Traditiona l budgeting processes wast e time , distort decisions, and turn honeS t managers into It doesnt have to be that way- if youre willing to the tie s between and compensatio n by Michael C.Jensen NOVEMBER 200 1 95 Corporate Budgetin g Is Broke n - Lets Fix It ORPORATE BUDGETING IS A JOKE, and goals, two things inevitably happen . First, they attempt everyone knows i t It consumes a huge amount to set low targets that are easily achievable. Then, once of executives time , forcing them into endless the targets are in place, they do whatever it takes t o see Crounds of dull meetings and tense negotiations . that they hit them , even if the company suffers as a result. It encourages managers to lie and cheat, lowhalling tar- Only by severing th e link between budget s and gets and inflating results, and it penalizes them for telling bonuses-by rewarding people purely for their accom- the truth . It turn s business decisions into elaborate exer- plishments, not for their ability t o hit targets - will we take cises in gaming. It sets colleague against colleague, creat- away the incentive t o cheat Only then will we eliminate ing distrust and ill will. And

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