The annual budgeting process is a trap. Pressured by fixed
targets and performance incentives, managers focus on making the
numbers instead of making a difference, meeting set goals instead
of maximizing potential. With their compensation at stake, managers
often resort to deceitful-even unethical-behavior. In the end,
everybody loses-the employee, the company, and ultimately the
customer.Now, finance experts Jeremy Hope and Robin Fraser reveal
the results of an intensive study aimed at fixing the broken
budgeting process. They argue that companies must abandon
traditional budgeting contracts in favor of a radical new model
that links performance measurement to evolving competitive
benchmarks-and shifts the firm''s focus from controlling employee
behavior to delivering customer value. The Beyond Budgeting model
is built on the best practices of companies that have successfully
revised their centralized planning and budgeting processes. It
combines a leadership vision that devolves more authority to
operating managers and a finance vision that enables fast decision
making through appropriate tools and accessible information.
Through vivid examples, Hope and Fraser illustrate how companies
can implement these shared visions-and the long-term benefits that
accrue from embracing them. Offering a compelling case for breaking
free from the budgeting trap, this book paves the way toward making
organizations better places to work for, invest in, and do business
with.
關於作者：
Jeremy Hope is a Director of the Beyond Budgeting Roundtable,
a not-for-profit collaborative that designs new performance
management processes. He is a chartered accountant and a co-author
of Transforming the Bottom Line and Competing in the Third Wave. He
is a former venture capitalist and founder of several businesses.
He lives in West Yorkshire, England. Robin Fraser is a Principal at
the Beyond Budgeting Roundtable. Formerly a management consulting
partner in PricewaterhouseCoopers, Fraser has 30 years experience
in business planning, performance improvement, and cost reduction.
He lives in Surrey, England.
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