by Marvin Plümecke · Diplomarbeiten Agentur diplom.de · tapa blanda · ISBN 9783838682068
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«Beyond Budgeting» and «Better Budgeting» as alternatives to budgeting? is the business management essay by Marvin Plümecke, published by Diplomarbeiten Agentur diplom.de in paperback (82 pages, in German).
The work analyzes traditional budgeting as a central control instrument in companies and reviews the criticisms accumulated against it, such as its rigidity, its resource cost and its dysfunctional effects. The author compares two reform currents: Beyond Budgeting, which proposes abandoning budgets altogether and changing the management model, and Better Budgeting, which seeks to improve the budgeting process incrementally. The study examines whether both approaches constitute real alternatives to classical budgeting.
The book is based on a thesis (Diplomarbeit) presented in 2004 at a German university in the area of Wirtschafts- und Sozialwissenschaften; the edition is from 2004.
Recommended for students and professionals in administration, management control and business management interested in planning and budgetary management methodologies.
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