Book 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budgeting process--characterized by fixed targets and performance incentives--is time consuming, overcentralized, and outdated.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. Focusedā¦
Why read it?
1 author picked Beyond Budgeting as one of their favorite books. Why do they recommend it?
Jeremy Hope (RIP) and Robin Fraser were two British authors/researchers who, in the late nineties, discovered that a number of companies had ditched traditional budgeting and much more in favour of more adaptive and human management models.
They visited and interviewed these organisations, including the European petrochemicals company Borealis where we kicked out the traditional budget in 1995. The result was this fascinating book, and the international network Beyond Budgeting Roundtable which today is more active than ever.
From Bjarte's list on management innovation.
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