Download Quantitative methods in budgeting by C. B. Tilanus (auth.), C. B. Tilanus (eds.) PDF

By C. B. Tilanus (auth.), C. B. Tilanus (eds.)

C. B. TILANUS, EDITOR This e-book attempts to bolster the binds among, at the one hand, the enterprise management and accounting international and, at the different, the operational examine and administration technology global. The readership for which it really is meant is composed ofthe following different types: managers and pros in organizational departments of industrial management, administration technological know-how, computerized information processing, and so on. ; administration and operational examine experts; and scholars in educational departments of industrial management, company economics, operational learn, details platforms, business engineering, and so forth. The e-book offers with the quantitative technique. to budgeting difficulties. Budgeting during this textual content is outlined because the making of a monetary, non permanent plan for a company. The funds is monetary. even if volumes and costs play their half, the finances is eventually expressed by way of quantities of cash hence permitting of the well known two-way counting and balancing of double bookkeeping. (Whether goods look two times at the resources and liabili­ ties aspects of balances, or are counted two times within the rows and columns of a matrix is immaterial. ) The price range is temporary. it's a certain, quantitative course of action within the close to destiny. during this experience, budgeting is against strategic making plans which considers the plan of action to be taken within the medium and long-term. Strategic making plans is of a extra aggregative, qualita­ tive nature than is budgeting. The price range is a plan for a company, and as such it truly is complete.

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Quantitative methods in budgeting

C. B. TILANUS, EDITOR This booklet attempts to reinforce the binds among, at the one hand, the company management and accounting international and, at the different, the operational study and administration technology international. The readership for which it really is meant is composed ofthe following different types: managers and execs in organizational departments of commercial management, administration technological know-how, computerized information processing, and so on.

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The equilibrium exists with respect to the transactions that are measured by the linking variables. Only as a consequence of this equilibrium can it be said that the total supply at each point of transfer is in balance with the total demand. The linking variable itself might represent only part of the supply or part of the demand. Generally speaking, any structure of transfer values and linking objects is associated with an optimal schedule of activities within a given set of strains. The composition of this set of strains depends on the purpose ofthe transfer values and linking objects, be it scheduling, costing or recompensing.

It is essentially a decomposition technique for scheduling, but more transparent than most, and more compatible with the desired spread of responsibility in decentralized organizations. 5. BALANCING PROCEDURES: EVALUATION OF INTRACOMPANY TRADE A large number of decomposition techniques have been proposed during the past decade, but the current interest in them is largely academic. To my knowledge all of them have proved to be notoriously slow in reaching optimal solutions, and none have been developed in practice into a managerial tool for multinationals, which are by· their very nature intent on the adequate spread of responsibilities over their subsidiaries.

Argyris at this time did not recognize that budgets may also have positive motivational consequences. 6. The Game of Budget Control, p. 37. 7. E. H. Caplan, 'Behavioral assumptions of management accounting', Accounting Review 41 (1966),496-509, and 43(1968), 342-362. 8. R. E. Miles and R. C. Vergin, 'Behavioral properties of variance controls', California Management Review, 1966, 3, 57-65. 9. Examples of this can be found in: C. P. , Management Controls, McGraw-Hili, 1964, and in E. B. Roberts, 'Industrial dynamics and the design of management control systems', in the same book.

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