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  <title>Beyond Budgeting:</title>
  <subTitle>How Managers Can Break Free from the Annual Performance Trap</subTitle>
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 <name type="Personal Name" authority="">
  <namePart>Hope, Jeremy</namePart>
  <role>
   <roleTerm type="text">Primary Author</roleTerm>
  </role>
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  <namePart>Fraser, Robin</namePart>
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  </role>
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  <place>
   <placeTerm type="text">Boston, Massachusetts</placeTerm>
   <publisher>HBS Press</publisher>
   <dateIssued>2003</dateIssued>
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  <languageTerm type="code">en</languageTerm>
  <languageTerm type="text">English</languageTerm>
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  <extent>xxii, 232 p. : tabs., index ; 24 cm.</extent>
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 <note>The traditional annual budgeting process--characterized by fixed targets and performance incentives--is time consuming, overcentralized, and outdated. Worse, it often causes dysfunctional and unethical managerial behavior. Based on an intensive, international study into pioneering companies, Beyond Budgeting offers an alternative, coherent management model that overcomes the limitations of traditional budgeting. Focused around achieving sustained improvement relative to competitors, it provides a guiding framework for managing in the twenty-first century.</note>
 <note type="statement of responsibility"></note>
 <subject authority="">
  <topic>Budgeting</topic>
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 <subject authority="">
  <topic>Financial accounting</topic>
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 <classification>NONE</classification>
 <identifier type="isbn">9781578518661</identifier>
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  <physicalLocation>Perpustakaan - Sekolah Tinggi Manajemen PPM Pusat Informasi Manajemen</physicalLocation>
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