Beyond Budgeting: any chance for management improvement?
Autor(a) principal: | |
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Data de Publicação: | 2004 |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | BBR. Brazilian Business Review (English edition. Online) |
Texto Completo: | http://www.bbronline.com.br/index.php/bbr/article/view/478 |
Resumo: | This study makes a comparative analysis of the discussion points brought up by Hope and Fraser in questioning what they call the “traditional” company budget format, with a view to identifying aspects that offer more adequate and effective company management opportunities to organizations. In this sense, the confrontation between both authors and the traditional ones leads to the conclusion that, once again, this discussion deals with a new cycle that tries to recover classic qualitative budget aspects that, once complied with, do not need a new label for the sake of effective company management. Although the approach recommends the possibility of not having an annual budget, strictly speaking, it proposes to emphasize a more strategic discussion, front line participation, greater confidence in managers, periodic result forecasting and elimination of the “fixed contract”, among other elements. The critical analysis was divided into two groups so as to distinguish between criticism in relation to budget limitations and that resulting from its inadequate usage. Finally, the authors do not solve some problems that may be caused by the nonexistence of a budget, besides creating other problems that would not exist without the proposal. |
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Beyond Budgeting: any chance for management improvement?Além do Orçamento: existiria alguma chance de melhoria do gerenciamento?company budgetstrategicorçamento empresarialestratégicoThis study makes a comparative analysis of the discussion points brought up by Hope and Fraser in questioning what they call the “traditional” company budget format, with a view to identifying aspects that offer more adequate and effective company management opportunities to organizations. In this sense, the confrontation between both authors and the traditional ones leads to the conclusion that, once again, this discussion deals with a new cycle that tries to recover classic qualitative budget aspects that, once complied with, do not need a new label for the sake of effective company management. Although the approach recommends the possibility of not having an annual budget, strictly speaking, it proposes to emphasize a more strategic discussion, front line participation, greater confidence in managers, periodic result forecasting and elimination of the “fixed contract”, among other elements. The critical analysis was divided into two groups so as to distinguish between criticism in relation to budget limitations and that resulting from its inadequate usage. Finally, the authors do not solve some problems that may be caused by the nonexistence of a budget, besides creating other problems that would not exist without the proposal.Este estudo faz uma análise comparativa dos pontos de discussão levantados por Hope e Fraser, com relação ao questionamento que eles chamam de formato tradicional do orçamento da empresa, com vistas aos aspectos que oferecem oportunidades de gerenciamento mais adequado e efetivo para as organizações. Neste sentido, o confronto entre ambos os autores e os tradicionais leva à conclusão que, mais uma vez, a discussão diz respeito a um novo ciclo que tenta recuperar os aspectos qualitativos clássicos que, uma vez satisfeitos, não necessitam de um novo rótulo, para fins de um efetivo gerenciamento da empresa. Apesar de a abordagem recomendar a possibilidade de não se ter um orçamento anual, no sentido estrito, ela propõe dar-se ênfase a uma discussão mais estratégica, com participação de profissionais de linha de frente, com maior confiança nos gerentes, com resultados periódicos de previsão e eliminação de um contrato fixo, entre outros elementos. A análise crítica foi dividida em dois grupos para que se pudesse distinguir entre a crítica com relação às limitações e aquelas resultantes do seu uso inadequado. Finalmente, os autores não resolvem alguns problemas que podem ser causados pela inexistência de um orçamento, além de criarem outros problemas que não existiriam se não houvesse esta proposta.FUCAPE Business Shool2004-06-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/47810.15728/bbr.2004.1.2.4Brazilian Business Review; Vol. 1 No. 2 (2004): July to December 2004; 118-135Brazilian Business Review; v. 1 n. 2 (2004): Julho a Dezembro de 2004; 118-1351808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/478/724http://www.bbronline.com.br/index.php/bbr/article/view/478/725Copyright (c) 2004 Brazilian Business Reviewhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessFrezatti, Fábio2018-11-07T19:34:28Zoai:ojs.pkp.sfu.ca:article/478Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2018-11-07T19:34:28BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false |
dc.title.none.fl_str_mv |
Beyond Budgeting: any chance for management improvement? Além do Orçamento: existiria alguma chance de melhoria do gerenciamento? |
title |
Beyond Budgeting: any chance for management improvement? |
spellingShingle |
Beyond Budgeting: any chance for management improvement? Frezatti, Fábio company budget strategic orçamento empresarial estratégico |
title_short |
Beyond Budgeting: any chance for management improvement? |
title_full |
Beyond Budgeting: any chance for management improvement? |
title_fullStr |
Beyond Budgeting: any chance for management improvement? |
title_full_unstemmed |
Beyond Budgeting: any chance for management improvement? |
title_sort |
Beyond Budgeting: any chance for management improvement? |
author |
Frezatti, Fábio |
author_facet |
Frezatti, Fábio |
author_role |
author |
dc.contributor.author.fl_str_mv |
Frezatti, Fábio |
dc.subject.por.fl_str_mv |
company budget strategic orçamento empresarial estratégico |
topic |
company budget strategic orçamento empresarial estratégico |
description |
This study makes a comparative analysis of the discussion points brought up by Hope and Fraser in questioning what they call the “traditional” company budget format, with a view to identifying aspects that offer more adequate and effective company management opportunities to organizations. In this sense, the confrontation between both authors and the traditional ones leads to the conclusion that, once again, this discussion deals with a new cycle that tries to recover classic qualitative budget aspects that, once complied with, do not need a new label for the sake of effective company management. Although the approach recommends the possibility of not having an annual budget, strictly speaking, it proposes to emphasize a more strategic discussion, front line participation, greater confidence in managers, periodic result forecasting and elimination of the “fixed contract”, among other elements. The critical analysis was divided into two groups so as to distinguish between criticism in relation to budget limitations and that resulting from its inadequate usage. Finally, the authors do not solve some problems that may be caused by the nonexistence of a budget, besides creating other problems that would not exist without the proposal. |
publishDate |
2004 |
dc.date.none.fl_str_mv |
2004-06-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Artigo revisado pelos pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/478 10.15728/bbr.2004.1.2.4 |
url |
http://www.bbronline.com.br/index.php/bbr/article/view/478 |
identifier_str_mv |
10.15728/bbr.2004.1.2.4 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/478/724 http://www.bbronline.com.br/index.php/bbr/article/view/478/725 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2004 Brazilian Business Review https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2004 Brazilian Business Review https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
FUCAPE Business Shool |
publisher.none.fl_str_mv |
FUCAPE Business Shool |
dc.source.none.fl_str_mv |
Brazilian Business Review; Vol. 1 No. 2 (2004): July to December 2004; 118-135 Brazilian Business Review; v. 1 n. 2 (2004): Julho a Dezembro de 2004; 118-135 1808-2386 1807-734X reponame:BBR. Brazilian Business Review (English edition. Online) instname:Fucape Business School (FBS) instacron:FBS |
instname_str |
Fucape Business School (FBS) |
instacron_str |
FBS |
institution |
FBS |
reponame_str |
BBR. Brazilian Business Review (English edition. Online) |
collection |
BBR. Brazilian Business Review (English edition. Online) |
repository.name.fl_str_mv |
BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS) |
repository.mail.fl_str_mv |
|| bbronline@bbronline.com.br |
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