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Pearson Education of Management Accounting_7

Tham khảo tài liệu 'pearson education of management accounting_7', kinh doanh - tiếp thị, quản trị kinh doanh phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | LONG LIVE BUDGETS 207 It is perhaps too early to predict whether or not the trickle of businesses that are now seeking an alternative to budgets will turn into a flood. However it is clear that in today s highly competitive environment a business must be flexible and responsive to changing conditions. Management systems that in any way hinder these attributes will not survive. Long live budgets It is worth remembering that despite the criticisms budgeting remains a very widely used technique. Real World 6.3 provides evidence for this. Furthermore a glance through the annual report of virtually any well-known business will reveal that budgeting is used and is not therefore regarded as an impediment to success. Real World 6.9 is an account of a round table discussion at a Better Budgeting forum held in 2004. REAL WORLD 6.9 Alive and kicking A round table discussion at a Better Budgeting Forum held in London in March 2004 was attended by representatives of 32 large organisations including BAA the airport operator the BBC Ford Motors Sainsbury the supermarket business and Unilever the household goods group . The report of the forum discussions said If you were to believe all that has been written in recent years you d be forgiven for thinking that budgeting is on its way to becoming extinct. Various research reports allude to the widespread dissatisfaction with the bureaucratic exercise in cost cutting that budgeting is accused of having become. Budgets are pilloried as being out of touch with the needs of modern business and accused of taking too long costing too much and encouraging all sorts of perverse behaviour. Yet if there was one conclusion to emerge from the day s discussions it was that budgets are in fact alive and well. Not only did all the organisations present operate a formal budget but all bar two had no interest in getting rid of it. Quite the opposite - although aware of the problems it can cause the participants by and large regarded the budgeting .