Opening the iTunes Store.If iTunes doesn’t open, click the iTunes icon in your Dock or on your Windows desktop.Progress Indicator
Opening the iBooks Store.If iBooks doesn't open, click the iBooks app in your Dock.Progress Indicator

iTunes is the world's easiest way to organize and add to your digital media collection.

We are unable to find iTunes on your computer. To download from the iTunes Store, get iTunes now.

Do you already have iTunes? Click I Have iTunes to open it now.

I Have iTunes Free Download
iTunes for Mac + PC

Beyond Budgeting

How Managers Can Break Free from the Annual Performance Trap

This book is available for download with iBooks on your Mac or iOS device, and with iTunes on your computer. Books can be read with iBooks on your Mac or iOS device.


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budgeting process--characterized by fixed targets and performance incentives--is time consuming, overcentralized, and outdated.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. Focused around achieving sustained improvement relative to competitors, it provides a guiding framework for managing in the twenty-first century.

From Publishers Weekly

01 April 2003 – This concise and cogent management study focuses on reforming the traditional annual budgeting process. The authors, both experienced consultants, argue persuasively that the"fixed-performance contract" mode of conventional budgeting increases costs and delays and centralizes decision-making to the point of reduced flexibility and adaptability. In the current rapidly changing business environment (particularly international business), where there's less of a demand for strictly hierarchical models of management, decentralized budgeting and devolved authority are quite simply survival issues for businesses. The authors focus on reforms made at Swedish wholesaler Ahlsell and Swedish bank Svenska Handelsbanken, as well as the British truck manufacturer Leyland. But they also cast the net over the chemical firm Borealis and the operating model of household furnishings company IKEA. Inevitably, the authors cannot get too far beyond summaries, and their reliability depends somewhat on the credibility of their in-house sources. But in an information age when branch offices can maintain adequate data files, and in the post-Enron milieu when everyone seeks barriers to fraud, this is a persuasively argued starting point.
Beyond Budgeting
View in iTunes
  • 28,99 €
  • Available on iPhone, iPad, iPod touch, and Mac.
  • Category: Finance
  • Published: 25 February 2003
  • Publisher: Harvard Business Review Press
  • Print Length: 256 Pages
  • Language: English
  • Requirements: To view this book, you must have an iOS device with iBooks 1.3.1 or later and iOS 4.3.3 or later, or a Mac with iBooks 1.0 or later and OS X 10.9 or later.

Customer Ratings

We have not received enough ratings to display an average for this book.