文章基本信息

标题：Is traditional budgeting still relevant?
本地全文：下载
作者：Rosiatimah Mohd Isa.
期刊名称：Jurnal Intelek
印刷版ISSN：1675-9885
电子版ISSN：2231-7716
出版年度：2005
卷号：3
期号：1
出版社：Universiti Teknologi MARA
摘要：The traditional budgeting process operates within the traditional hierarchical 'command and control model'. It is recognized as a major barrier to change companies that wish to devolve responsibility and respond more quickly to competitive threats and opportunities. In the new management model that leads to more flexible approach, the traditional budgeting has become less relevance. Many large companies have replaced their budgeting system in whole or in part with alternative mechanisms