Is traditional budgeting still relevant? / Rosiatimah Mohd Isa

Mohd Isa, Rosiatimah (2005) Is traditional budgeting still relevant? / Rosiatimah Mohd Isa. Jurnal Intelek, 3 (1). pp. 75-83. ISSN 2231-7716

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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.

Item Type: Article
Mohd Isa,
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Planning. Business planning. Strategic planning
H Social Sciences > HJ Public Finance > Expenditures, Public
Divisions: Universiti Teknologi MARA, Perlis > Arau Campus > Unit of Research, Development and Commercialization (URDC)
Journal or Publication Title: Jurnal Intelek
ISSN: 2231-7716
Volume: 3
Number: 1
Page Range: pp. 75-83
Item ID: 14688
Uncontrolled Keywords: Traditional budgeting; Flexible approach; Budgeting system
Last Modified: 09 Sep 2016 08:20
Depositing User: Staf Pendigitalan 1

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