Designing a Budgeting System with Planned Confusion

by John Williams



Explores the potential virtues of dual budgeting processes coexisting within a single budgeting information system for organizations experiencing changing environments. Treatment of discretionary cost activity in the traditional budgeting process; Comparison of the effectiveness between zero-based budgeting and traditional budgeting; Cost-effectiveness of dual budgeting process.

California Management Review

Berkeley-Haas's Premier Management Journal

Published at Berkeley Haas for more than sixty years, California Management Review seeks to share knowledge that challenges convention and shows a better way of doing business.

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