Transcription of Beyond Budgeting Topic Gateway - CIMA
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Beyond Budgeting Topic Gateway - CIMA
Beyond Budgeting Topic Gateway Series 1 Beyond Budgeting Topic Gateway Series No. 35 Prepared by Alexa Michael and Technical Information Service October 2007 Beyond Budgeting 2 Topic Gateway Series About Topic Gateways Topic Gateways are intended as a refresher or introduction to topics of interest to CIMA members. They include a basic definition, a brief overview and a fuller explanation of practical application. Finally they signpost some further resources for detailed understanding and research.
Beyond Budgeting Topic Gateway Series 4 BB identifies its two main advantages. • It is a more adaptive process than traditional budgeting. • It is a decentralised process, unlike traditional budgeting where leaders plan
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