Ivanova Maria Mihailovna (Moscow State University of Technologies and Management)
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At present the traditional budgeting is seen by managers as an obstacle to development, as it is too difficult and time consuming. The paper presents the Beyond Budgeting model as a modern tool of corporate governance. The author proposes the basic principles of this model, and the conditions promoting its implementation at the enterprise.
Keywords:budgeting, management system, the principles of leadership and management, controlling, strategic planning.
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Citation link: Ivanova M. M. The Beyond Budgeting model as an alternative to the traditional budgeting // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2013. -№01-02. -С. 21-23 |
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