Essays about: "fixed budgeting"

Showing result 1 - 5 of 6 essays containing the words fixed budgeting.

  1. 1. To BI or Not to BI: Business Intelligence Role in Budgeting

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Jonathan Nåvik; Rostedt Lydia; [2020]
    Keywords : budgeting; management control; traditional budget; beyond budgeting; rolling forecasts; zero-based budgeting; business intelligence; target; resource allocation; forecast;

    Abstract : Budgeting has a long tradition within management control but has faced criticism for being too expensive, time-consuming and irrelevant due to the inflexible nature of traditional fixed budgeting. In an increasingly volatile business environment, organizations need to move beyond the historical view inaugurated by the traditional budget and towards a more dynamically conducted budget that adapts to the environment. READ MORE

  3. 2. The Fixed Budget: Outdated or Underrated? : How Swedish Privately Owned Companies Perceive The Fixed Budget And How It Is Used.

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Victor Stea; Johan Andresen; [2017]
    Keywords : Budget; fixed budget; budget supplement;

    Abstract : Many critics have been questioning the use of Fixed Budgets in modern corporations. It has been said to be too time-consuming, too hierarchical, quickly becoming obsolete and that it harms information flows. Furthermore, the budget has been criticized for being demotivating and has also been called “An unnecessary evil”. READ MORE

  4. 3. On the complementary role of budget and rolling forecast - A case study of Philips Company (consumer Lifestyle sector) in the Netherlands

    University essay from Göteborgs universitet/Graduate School

    Author : Shabnam Ilchikabir; [2015-01-20]
    Keywords : Contingency theory; Traditional budget; Forecasting; Rolling forecast;

    Abstract : Current business atmosphere is considered much more dynamic and complex than before that makes traditional management accounting tools such as annual budgeting inappropriate to confront such enduring competition. According to Bescos et al. READ MORE

  5. 4. Budget Management : The perception and use of budgets within publicly traded companies in Sweden

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Xenia Johansson; [2014]
    Keywords : Budget; fixed budget; beyond budgeting; management control; management control measures; abolishing budgets; supplement; substitute;

    Abstract : Background The debate about the budgets being and not being has been going on for 40 years. On one hand advocates for abolishing the budget have been criticising the budget, arguing for example that it is a waste of resources that only provides an illusion of control. READ MORE

  6. 5. Budget and Business Intelligence -A qualitative study about budgeting and Business Intelligence in relation to the ongoing budget debate

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Jenny Jönsson; Sandra Åkerlund; [2012-06-14]
    Keywords : Management Accounting; Budgeting Process; Traditional fixed Budget; ;

    Abstract : Background and Problem Discussion The world we are living in is becoming more and more globalized. Organizations are competing worldwide and in order to be part of the development, it is crucial for organizations to respond to the changes. READ MORE