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Designing a Budgeting System with Planned Confusion
Williams, John J.
24/2  (Winter 1981): 75-85

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.

 


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