Budgets? We Don’t Need No Stinkin’ Budgets: Ten Things We Think We Think We Know about Budgeting and Performance
Learning is the only sure way to achieve ongoing performance improvement. Budgeting and learning are fundamentally orthogonal processes. Budgeting stabilizes, which is a good thing in itself, and promotes economy, but it discourages understanding of variation. Learning requires perturbation and meas...
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
| Published: |
Ubiquity Press
2012-12-01
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| Series: | Yearbook of Swiss Administrative Sciences |
| Subjects: | |
| Online Access: | https://www.ssas-yearbook.com/articles/39 |