课件beyond budgeting超越预算.pdfVIP

BEYONDBUDGETING

Aviewpointhasemergedduringrecentyearswhichchallengesthetraditionalapproachtothebudgetingprocess

thathasoperatedinbothprivateandpublicsectororganisationssincetimeimmemorial.Whiletheremaybe

comfortintradition,whatisbeingproposedmaybemorerelevanttothecurrentbusinessenvironmentandthe

challengesthatmustbeovercomebyorganisationsfacingincreasingcompetitivepressures.Someoftheseideas

arerevolutionary,particularlyforthepublicsector,andindeedevenfortheprivatesectorwheretraditioncan

provideacomfortblanketformanagersintheincreasinglydemandingenvironmentinwhichtheyoperate.This

comfortderivesfromthepredictabilityofthetraditionalbudgetingprocess.

Intheopinionofanincreasingnumberofcommentators,theapplicationoftraditionalbudgetingprocesses

tendstofixacompanysthinkingandresponsetoeventsinanever-changingworld.Thislimitsflexibilityin

respondingtotheseevents.Thereisanargumentthatthebudget,ineffect,reflectsthepreviousyearsreality.

Thisiswhyorganisationsandtheirmanagersplaceanunduefocusonpasteventsratherthanthinkingabout

currentandfutureissueswithintheorganisation.

Todaysorganisationsvarywidelyintheperceptionofthevalueprovidedbythebudgetingprocess.Atoneend

ofthespectrumthereareexecutiveswhoconsiderthebudgetatabletofstonewhichgivesthemcontrol.On

theotherhandthebudgetaryprocessisanathematomanyoperationalmanagerswhoviewthebudgetasbeing

apointleserciseandcompletelyirrelevanttotheirday-to-dayneeds.Themannerinwhichresourcesare

deployedisanorganisation-wideconsideration,andthedrivetoisevalue-addedencompassesthe

financedepartment.Inthisrespectitcouldbearguedthattraditionalbudgetingprocessesrequirefinance

neltospendfartoomuchtimeonactivitiesthatarerelativelylowvalue.