Littérature scientifique sur le sujet « Beyond budgeting »
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Articles de revues sur le sujet "Beyond budgeting"
Krey, Antje, et Peter Schentler. « Beyond Budgeting ». WiSt - Wirtschaftswissenschaftliches Studium 36, no 8 (2007) : 416–19. http://dx.doi.org/10.15358/0340-1650-2007-8-416.
Texte intégralRieg, Robert. « Beyond Budgeting ». Controlling 13, no 11 (2001) : 571–76. http://dx.doi.org/10.15358/0935-0381-2001-11-571.
Texte intégralFraser, Robin, et Jeremy Hope. « Beyond Budgeting ». Controlling 13, no 8-9 (2001) : 437–42. http://dx.doi.org/10.15358/0935-0381-2001-8-9-437.
Texte intégralPieper, Svenja. « Beyond Budgeting ». Controlling 29, no 1 (2017) : 46–50. http://dx.doi.org/10.15358/0935-0381-2017-1-46.
Texte intégralNeely, Andy, Mike Bourne et Chris Adams. « Better budgeting or beyond budgeting ? » Measuring Business Excellence 7, no 3 (septembre 2003) : 22–28. http://dx.doi.org/10.1108/13683040310496471.
Texte intégralNikodijević, Marija. « Beyond budgeting : Implementation in Telenor Group ». Ekonomski izazovi 8, no 16 (2019) : 79–89. http://dx.doi.org/10.5937/ekoizazov1916079n.
Texte intégralWeber, Jürgen, et Stefan Linder. « Better Budgeting und Beyond Budgeting erfolgreich implementieren ». Controlling 16, no 12 (2004) : 677–82. http://dx.doi.org/10.15358/0935-0381-2004-12-677.
Texte intégralFrezatti, Fábio. « Beyond Budgeting : any chance for management improvement ? » Brazilian Business Review 1, no 2 (30 juin 2004) : 122–40. http://dx.doi.org/10.15728/bbr.2004.1.2.4.
Texte intégralNguyen, Dai Huu, Christine Weigel et Martin R. W. Hiebl. « Beyond budgeting : review and research agenda ». Journal of Accounting & ; Organizational Change 14, no 3 (3 septembre 2018) : 314–37. http://dx.doi.org/10.1108/jaoc-03-2017-0028.
Texte intégralWeber, Jürgen, Stefan Linder et Dennis Spillecke. « Beyond Budgeting bei Verbundeffekten ? » Controlling und Management 47, S1 (mai 2003) : 111–20. http://dx.doi.org/10.1007/bf03255735.
Texte intégralThèses sur le sujet "Beyond budgeting"
Queirós, Marinha da Conceição Cruz. « Beyond Budgeting versus Orçamentos ». Master's thesis, Faculdade de Economia da Universidade do Porto, 2009. http://hdl.handle.net/10216/45623.
Texte intégralQueirós, Marinha da Conceição Cruz. « Beyond Budgeting versus Orçamentos ». Dissertação, Faculdade de Economia da Universidade do Porto, 2009. http://hdl.handle.net/10216/45623.
Texte intégralTunstad, Kristian, et Anders Dahlin. « Beyond Budgeting : Recept eller Koncept ? » Thesis, Karlstads universitet, Handelshögskolan, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-43535.
Texte intégralThe traditional budgeting has long been a fundamental part of running a business as a management control system. However, it has been subject of criticism for being time-consuming, costly and not dynamic, amongst other. As a result of this, new management tools have been developed, which later on has led to a discussion of leaving traditional budgeting, which has been known as “Beyond Budgeting”. This discussion questions the budget, and its impact on management and control. Since the budget is a cornerstone in organisations, further studies in this area are of interest, to achieve a greater understanding of Beyond Budgeting. Earlier studies on Beyond Budgeting have almost exclusively been focused on the demand-side, that is companies who have chosen to go Beyond Budgeting. However, there has been less focus towards the supply-side, that is operators who communicate Beyond Budgeting to potential customers. By studying the supply-side of Beyond Budgeting a greater understanding of this concept can be achieved. Therefore, the purpose of this essay is to achieve a greater understanding of Beyond Budgeting, from the supply-side point of view, and to compare this with the original ideas of Beyond Budgeting. To answer this purpose, we have based our theoretical framework by illustrating Beyond Budgeting theories and how they first were brought up, but also how concepts are spread according to theory. As for methodology, we have a qualitative science approach. Information was collected through semi-structured interviews, but also observations as a supplement, to achieve a deeper picture of how Beyond Budgeting is communicated. The empirical result presents the information that was gathered from the interviews and the observations. In the analysis we discuss the empirical results in the light of the theoretical framework. Based on this, following conclusions can be made: through our study a greater understanding has been achieved in the knowledge that the communication of Beyond Budgeting needs concretisation, to ease customers adopting process. The supply-side’s communication therefore differs from the original Beyond Budgeting theories, which lies in the three processes target setting, forecasting and decision making and resource allocation. Working with these must be seen from the unique situation of any customer, and therefore Beyond Budgeting is a concept, rather than a recipe.
Jablonska, Sylvia, et Alaa Mohammed. « Budget- och budgetlös styrning i svenska småföretag ». Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-28370.
Texte intégralWadström, Samuel, et Erik Engstrand. « Ekonomistyrning utan budget : Controllern och budgetering i kontrast till Beyond budgeting ». Thesis, Linköpings universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-166716.
Texte intégralBackground: Conventional budgeting has endured a lot of criticism in the last decades as many argue it is not suitable for today's agile and globalized market. Several organizations have taken the step to abandon conventional budgeting and the movement, or philosophy, regarding this matter is known as Beyond Budgeting (BB). The core principle of this philosophy are an organizational structure where a higher degree of responsibility and trust is placed on the operative sections of the organization. By doing this a much higher degree of liberty is granted to partners in the organization, but it raises questions regarding agent theory and organizational control. The traditional role of the controller has been to function as a tool for upper management to exercise control and counteract the moral hazard of agency theory. The question then is how this role is affected by a much less strict form of control, and which factors can be seen to affect the role as well as which factors that have already affected it. Purpose: The purpose of the study is to examine the role of the controller and how budgeting of modern organizations are handled as well as how the accurate the critique aimed at budgeting is, as it is described by the philosophy of BB. Furthermore, the study aims to examine to which degree the subject organizations has implemented or embraced the principles of BB. Method: The study is built on semi-structured interviews with a total of six participants, based in several organizations, which have acted as the empirical data. This data has been transcribed and analyzed in accordance with the studies’ deductive approach upon which our studied theories have been applied. The analysis has been based on a thematic analysis where the goal has been to find common themes and categories. Conclusion: The study has found that controllers today have a high degree of control regarding how they choose to perform their work, which has been found to be primarily analytical and forward-looking in nature. Some of the controllers consider themselves to have a decision-making role, and while their work is primarily done alone, they have a wide array of contacts. The role can to a degree be described as a business partner, but the study has found large differences among participants in this regard. Among the participants it was most common to use a conventional budget, set by upper management where local business units have limited influence. This budget was complemented with forecasts. The study also found that among the participant’s organizations, some of the critique towards conventional budgeting was accurate to a certain degree. In addition, we found that aspects of BB had been implemented.
Schaumann, Oliver. « Beyond Budgeting und Better Budgeting : Grenzen und Möglichkeiten aus wissenschaftlicher Sicht / ». Saarbrücken : Müller, 2007. http://deposit.d-nb.de/cgi-bin/dokserv?id=2923883&prov=M&dok_var=1&dok_ext=htm.
Texte intégralJohansson, Therese, et Sofi Gustafsson. « BUDGETLÖS STYRNING : - INOM HANDELSBANKEN OCH AHLSELL ». Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-6300.
Texte intégralSAMMANFATTNING
Datum: 2009-05-29
Nivå: Magisteruppsats i ekonomistyrning, 15 högskolepoäng
Författare: Sofi Gustafsson Therese Johansson
Handledare: Ulla Pettersson
Titel: Budgetlös styrning - inom Handelsbanken och Ahlsell
Problem: Styrning med budget har kritiserats, exempel på kritiken är att den uppdateras alldeles för sällan, det är en tidskrävande arbetsprocess och den baseras på antaganden och gissningar. Ett resultat av kritiken är att ett fåtal företag har valt att överge budgeten för den budgetlösa styrningen. Litteraturen beskriver enbart de budgetlösa styrmodellerna teoretiskt och det kan vara svårt att förstå hur de tillämpas i verkligheten.
Syfte: Vår undersökning syftar till att bidra till en djupare förståelse för hur den budgetlösa styrningen tillämpas i praktiken genom att undersöka hur Handelsbanken och Ahlsells budgetlösa styrning tillämpas, för att se kopplingen mellan teori och deras egna system, samt att undersöka budgetlös styrning i förhållande till styrning med budget.
Metod: I denna Magisteruppsats har vi använt oss av litteratur om budget och budgetlös styrning, för att skapa referensramen. Vi har även använt intervjuer som metod för att samla in material till empirin. Dessa avsnitt är sedan sammankopplade vilket resulterade i vår analys och våra slutsatser.
Slutsats: I vår undersökning har vi kommit fram till att Handelsbanken använder sig av den modell Wallander grundade, Handelsbanksmodellen och de använder sig också av benchmarking. Ahlsells budgetlösa styrning är främst nyckeltal.
Det finns ett fåtal likheter mellan budgetlös styrning och budget, men det finns fler skillnader. Dessa skillnader grundar sig på att många beslut fattas på lokal nivå och att den budgetlösa styrningen kan justeras och därför blir planen aldrig föråldrad.
Det är viktigt att ha en målsättning att styra emot oavsett vilken styrform företaget använder. Det beror även på vilken verksamhet företaget har, om det bästa alternativet är budgetlös styrning eller styrning med budget. Det är anmärkningsvärt att det är få företag som tillämpar budgetlös styrning med tanke på dess fördelar. Den budgetlösa styrningen lämpar sig inte till alla typer av verksamheter, men för många företag är det ett bra alternativ till budgeten.
Renfors, Hampus, et Martin Odh. « Examining Traditional, Better & ; Beyond Budgeting In a Dynamic Era : A Case Study of Länsförsäkringar ». Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-39528.
Texte intégralNguon, Jenny, et Jenny Barck-holst. « Hur styrning utan budget sker i praktiken : - En fallstudie på Ahlsell AB ». Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-37734.
Texte intégralBackground and problem: Lately a critical discussion about the use of budget as a controltool has increased. A budget is considered to be time and resource consuming and not providing adequate information. The outcome regarding this is that there are companies that have abandoned the budget as a control tool. Research finds that companies in which are not using budget as a control tool faces problems with planning, coordinating and controlling activities because of the absence of a framework. Ahlsell AB is a company that abandoned the budget as a control tool 17 years ago. This study focuses on establishing which control tools that are used instead of the budget to plan, coordinate, communicate, measure performance, reward and motivate, which are activities that the budgets deems to cover.Purpose: This study aims to establish how Ahlsell works with planning, coordination, communication, performance measurement, rewarding and motivation without budget at different levels within the organization.Method: A deductive case study on Ahlsell has been used for this thesis. The empirical data was conducted as the primarily source through semi structured interviews but also through secondary data such as internal education material and other published company information.Conclusion: To control the business the organization needs to be decentralized and consist of a relatively large number of small profit centers. “Relative performance” is another assumption, which aims to compare the business to performances of previous year, other units and competitors in order to continuously improve the outcome. By using only one IT-system available for everyone within the company, benchmarking and target figures for KPI, Ahlsellenables to control the company without a budget.
Nilsson, Emil, Moa Ovenberger et Ida Svensson. « Budgetens roll i en mer flexibel organisation : En fallstudie med inspiration från styrfilosofin Beyond Budgeting ». Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-101119.
Texte intégralLivres sur le sujet "Beyond budgeting"
Bogsnes, Bjarte. Implementing Beyond Budgeting. Hoboken, NJ, USA : John Wiley & Sons, Inc., 2016. http://dx.doi.org/10.1002/9781119449577.
Texte intégralShim, Jae K. Budgeting basics and beyond. 3e éd. Hoboken, N.J : John Wiley & Sons, 2009.
Trouver le texte intégralShim, Jae K., et Joel G. Siegel, dir. Budgeting Basics and Beyond. Hoboken, NJ, USA : John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118106754.
Texte intégralShim, Jae K., Joel G. Siegel et Allison I. Shim. Budgeting Basics and Beyond. Hoboken, NJ, USA : John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118387023.
Texte intégralShim, Jae K. Budgeting Basics and Beyond. New York : John Wiley & Sons, Ltd., 2005.
Trouver le texte intégralG, Siegel Joel, et Shim Allison I. 1984-, dir. Budgeting basics and beyond. 4e éd. Hoboken, NJ : Wiley, 2011.
Trouver le texte intégralG, Siegel Joel, dir. Budgeting basics and beyond. 2e éd. Hoboken, N.J : J. Wiley & Sons, 2005.
Trouver le texte intégralShim, Jae K. Budgeting Basics and Beyond. New York : John Wiley & Sons, Ltd., 2008.
Trouver le texte intégralHope, Jeremy. Chao yue yu suan : Beyond budgeting. Beijing : Zhong xin chu ban she, 2005.
Trouver le texte intégralBogsnes, Bjarte. Implementing beyond budgeting : Unlocking the performance potential. Hoboken, N.J : Wiley, 2009.
Trouver le texte intégralChapitres de livres sur le sujet "Beyond budgeting"
Schawel, Christian, et Fabian Billing. « Beyond Budgeting ». Dans Top 100 Management Tools, 53–55. Wiesbaden : Springer Fachmedien Wiesbaden, 2017. http://dx.doi.org/10.1007/978-3-658-18917-4_14.
Texte intégralSchawel, Christian, et Fabian Billing. « Beyond Budgeting ». Dans Top 100 Management Tools, 41–43. Wiesbaden : Gabler Verlag, 2012. http://dx.doi.org/10.1007/978-3-8349-4105-3_13.
Texte intégralRieg, Robert. « Beyond Budgeting ». Dans Planung und Budgetierung, 193–218. Wiesbaden : Gabler Verlag, 2015. http://dx.doi.org/10.1007/978-3-8349-4629-4_5.
Texte intégralSchawel, Christian, et Fabian Billing. « Beyond Budgeting ». Dans Top 100 Management Tools, 40–42. Wiesbaden : Gabler Verlag, 2014. http://dx.doi.org/10.1007/978-3-8349-4691-1_13.
Texte intégralSchawel, Christian, et Fabian Billing. « Beyond Budgeting ». Dans Top 100 Management Tools, 43–44. Wiesbaden : Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6605-6_13.
Texte intégralJoannidès de Lautour, Vassili. « Beyond Budgeting ». Dans Strategic Management Accounting, Volume I, 217–70. Cham : Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-92949-1_5.
Texte intégralSchawel, Christian, et Fabian Billing. « Beyond Budgeting ». Dans Top 100 Management Tools, 43–44. Wiesbaden : Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8185-1_10.
Texte intégralde Waal, A. A., et J. A. Naaktgeboren. « BEYOND BUDGETING ». Dans VAN BUDGETTEREN NAAR STUREN, 33–52. Houten : Bohn Stafleu van Loghum, 2005. http://dx.doi.org/10.1007/978-90-313-9276-6_4.
Texte intégralDugdale, David, et Stephen R. Lyne. « Beyond Budgeting ». Dans Review of Management Accounting Research, 166–93. London : Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230353275_7.
Texte intégralMerzbacher, Charles. « Beyond Budgeting Basics ». Dans The SHORT ! Guide to Producing, 89–102. New York : Routledge, 2018. : Routledge, 2018. http://dx.doi.org/10.4324/9781351186551-8.
Texte intégralActes de conférences sur le sujet "Beyond budgeting"
Schmitz, Sven Olaf. « BEYOND BUDGETING - A FAIR ALTERNATIVE FOR MANAGEMENT CONTROL ? EXAMINING THE RELATIONSHIPS BETWEEN BEYOND BUDGETING, ORGANIZATIONAL JUSTICE AND UNETHICAL BEHAVIORS. » Dans 39th International Academic Conference, Amsterdam. International Institute of Social and Economic Sciences, 2018. http://dx.doi.org/10.20472/iac.2018.039.040.
Texte intégralPloder, Christian, Thomas Dilger et Pascal Schöttle. « AGILE PROJECT BUDGETING - TEACHING THE COMBINATION OF AGILE PROJECT MANAGEMENT AND BEYOND BUDGETING BASICS ». Dans 12th International Conference on Education and New Learning Technologies. IATED, 2020. http://dx.doi.org/10.21125/edulearn.2020.1145.
Texte intégralDing, Yuxian, Guohui Jin et Yuxin Ding. « Causes and Countermeasures of Construction Project Costs beyond Budgeting ». Dans 2015 International conference on Engineering Management, Engineering Education and Information Technology. Paris, France : Atlantis Press, 2015. http://dx.doi.org/10.2991/emeeit-15.2015.13.
Texte intégralRukanya, S., P. Sridarran et G. Mahedrarajh. « A FRAMEWORK TO ENHANCE THE PRACTICE OF MAINTENANCE BUDGETING IN COMMERCIAL BUILDINGS IN SRI LANKA ». Dans Beyond sustainability reflections across spaces. Faculty of Architecture Research Unit, 2021. http://dx.doi.org/10.31705/faru.2021.25.
Texte intégralSirkia, Rami, et Maarit Laanti. « Adaptive Finance and Control : Combining Lean, Agile, and Beyond Budgeting for Financial and Organizational Flexibility ». Dans 2015 48th Hawaii International Conference on System Sciences (HICSS). IEEE, 2015. http://dx.doi.org/10.1109/hicss.2015.596.
Texte intégralPereira, Francisco Isidro. « O beyond budgeting e o planejamento e controle de produção/operação : um estudo empírico exploratório ». Dans I Encontro Nacional de Docentes em Gestão Empresarial. São Paulo : Editora Edgard Blücher, 2016. http://dx.doi.org/10.5151/edupro-endge2016-009.
Texte intégralCilliers, Elizelle Juanee. « Transdisciplinary planning approaches towards resilience ». Dans 55th ISOCARP World Planning Congress, Beyond Metropolis, Jakarta-Bogor, Indonesia. ISOCARP, 2019. http://dx.doi.org/10.47472/afnr6129.
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