Beyond Budgeting

How Managers Can Break Free from the Annual Performance Trap

Business & Finance, Finance & Investing, Finance
Cover of the book Beyond Budgeting by Jeremy Hope, Robin Fraser, Harvard Business Review Press
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Author: Jeremy Hope, Robin Fraser ISBN: 9781422163252
Publisher: Harvard Business Review Press Publication: February 25, 2003
Imprint: Harvard Business Review Press Language: English
Author: Jeremy Hope, Robin Fraser
ISBN: 9781422163252
Publisher: Harvard Business Review Press
Publication: February 25, 2003
Imprint: Harvard Business Review Press
Language: English

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budgeting process--characterized by fixed targets and performance incentives--is time consuming, overcentralized, and outdated.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.

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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budgeting process--characterized by fixed targets and performance incentives--is time consuming, overcentralized, and outdated.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.

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