Designing a Budgeting System with Planned Confusion
The article explores the potential virtues of dual budgeting processes coexisting within a single budgeting information system for organizations experiencing changing environments. The treatment of discretionary cost activity in the traditional budgeting process is discussed and a comparison of the...
Saved in:
| Main Author: | |
|---|---|
| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
1981
|
| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/731 https://ink.library.smu.edu.sg/context/soa_research/article/1730/viewcontent/WilliamsJJ1981CMR24.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Singapore Management University |
| Language: | English |
| Summary: | The article explores the potential virtues of dual budgeting processes coexisting within a single budgeting information system for organizations experiencing changing environments. The treatment of discretionary cost activity in the traditional budgeting process is discussed and a comparison of the effectiveness of the techniques of zero-based budgeting and traditional budgeting is presented. Using both approaches simultaneously is said to hold potential for combining the best of both methods, but the cost-effectiveness of such a dual budgeting process is noted as a limiting factor. |
|---|