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Designing A Budgeting System With Planned Confusion, John Joseph Williams
Designing A Budgeting System With Planned Confusion, John Joseph Williams
Research Collection School Of Accountancy
The article explores the potential virtues of dual budgeting processes coexisting within a single budgeting information system for organizations experiencing changing environments. The treatment of discretionary cost activity in the traditional budgeting process is discussed and a comparison of the effectiveness of the techniques of zero-based budgeting and traditional budgeting is presented. Using both approaches simultaneously is said to hold potential for combining the best of both methods, but the cost-effectiveness of such a dual budgeting process is noted as a limiting factor.