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Full Description
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budgeting process--characterized by fixed targets and performance incentives--is time consuming, overcentralized, and outdated.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.
Contents
Acknowledgments; Foreword; Introduction: Toward a New General Management Model; Part I The Promise of Beyond Budgeting; 1. The Annual Performance Trap; 2. Breaking Free; Part II The First Beyond Budgeting Opportunity: Enabling Adaptive Management; Processes; 3. How Four Organizations Introduced Adaptive Processes; 4. Principles and Practices; 5. Insights into Implementation; Part III The Second Beyond Budgeting Opportunity: Enabling Radical Decentralization; 6. How Four Organizations Have Radically Decentralized; 7. Leadership Principles; 8. Embedding the Principles in the Management Culture; Part IV Realizing the Full Promise of Beyond Budgeting; 9. The Roles of Systems and Tools; 10. The Vision of a Management Model Fit for the Twenty-First Century; Glossary; Notes; Index