Research has shown that challenging budgets (rather than budgets that can be easily attained) are energizing and improve performance.
举一反三
- Budgeting has been criticised extensively by the Beyond Budgeting Round Table(BBRT).Which one of the following is not a criticism of traditionnal budgeting by the BBRT? A: Budgets protect rather than reduce costs B: Budgets focus in sales targets rather than customer satisfaction C: Managers do not give budgeting enough of their time D: Budgets discourage innovation and initiative
- Research has shown that the larger the team, the more effective its performance.
- Why are elementary and secondary schools not likely to get their budgets cut A: Because they enjoy the special funds provided by states. B: Because their budgets are rather limited. C: Because their budgets are protected by the state constitutions. D: Because they can charge their clients.
- The internal reports mainly include the reports about cost center performance,profit center performance and budgets analyses.
- In which of the following can flexible budgets be used?