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Budgeting practice and organisational structure - CIMA Название: Budgeting Practice and Organisational Structure, David Dugdale, Stephen Lyne
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Budgeting practice and organisational structure - CIMA
BUDGETING PRACTICE AND. ORGANISATIONAL STRUCTURE. Volume 6 | Issue 4. Professor David Dugdale and Dr Stephen Lyne. Department of ...

The two case studies and the results of the questionnaire survey show that most organisations use budgeting as part of a whole package of control systems. Our organisations have considerable internal differentiation and complexity and we believe that they find budgets help to manage this. Where senior managers curtailed the autonomy of business units tensions surfaced and, within business units, decentralised marketing operations were accorded operational flexibility.

Our finding that many business units use budgeting systems seems to counter Hope's and Fraser's recommendations that companies should abandon budgets. It is a largely autonomous UK company that supplies frozen food to Local authorities and healthcare organisations, and to individual customers through a premium service called Your-Food. The factories are controlled using standard costs based on specified processes and transfer prices that permit slight over-recovery of overhead costs.

Also, budgetary control over the input of resources may be desirable for some functions. So we agree with Hope's and Fraser's main thesis that, if the corporate centre sets output controls for autonomous, decentralised business units, the additional use of tight budget controls can be counterproductive. Frozen Foods is interesting because its management has chosen not to concentrate on production profitability. We surveyed financial and non-financial managers in 40 companies and followed these up with interviews in eight of them.

Budgeting practice and organisational structure - CIMA
BUDGETING PRACTICE AND. ORGANISATIONAL STRUCTURE. Volume 6 | Issue 4. Professor David Dugdale and Dr Stephen Lyne. Department of ...

Sample Chapter - Palgrave Budgeting: are budgets still needed? David Dugdale and Stephen... Sample Budgeting Assignment | Finance Assignment Help


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  • Budgeting Practice and Organisational Structure - David Dugdale...
    18 Jan 2010 ...Budgeting Practice and Organisational Structure ... David Dugdale, StephenLyne ... Reveals the realities of budgeting models in practice.
    Budgeting Practice and Organisational Structure, David Dugdale, Stephen Lyne

    Lastly, it has a profit centre that provides support services such as transport and refrigeration to the other profit areas. Business units usually report to a managerial level that, in large companies, reports to a still higher level. If market-based units are identified within business units, then output controls can be the main method of controlling these units.

    These were that: Non-financial managers were even less concerned here--perhaps because they don't have to spend as much time working on budgets. They see the use of budgets as part of a performance contract as a pernicious practice, claiming that it leads to numerous problems. In one respect Frozen Foods is more complex than Foundations because its support services profit centre serves the other profit centres.

    All the companies in our survey used budgets and, generally, both financial and non-financial managers thought they were important for planning, control, performance measurement, co-ordination and communication. All 40 companies in our research employed budgets and, in a previous study of UK manufacturing companies, 40 out of 41 respondents had budgets. If a business unit produces standard products or uses standard processes, then that element is likely to be subject to process controls such as standard costs or operating procedures. Their ideas led to the formation of a Beyond Budgeting Round Table, which included a number of Large UK companies.

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