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Beyond Budgeting

Author

Listed:
  • Smolar Denis

    (DENVES CONSULTING)

  • Cvrkalj Edo

    (DENVES CONSULTING)

Abstract

Tradicionalni nacini budžetiranja sa fiksno definiranim ciljevima poslovanja od 1998. godine polako prerastaju u sofisticiranije organizaciji prilagocene alternativne koncepte budžetiranja. Jedan od tih alternativnih koncepta je i „Beyond budgeting“ model sa implementiranim procesom mjerenja performansi ucinaka. Da bi to bilo izvedivo planiranje i kontrola budžeta treba biti preorijentirana na „bottom up“ pristup plana i kontrole. U suvremenim uvjetima poslovanja u obzir treba uzeti sadašnje i buduæe prilike i prijetnje, koje se valoriziraju budžetom kojim poduzeæe može realizirati paletu prednosti nad tradicionalnim nacinima budžetiranja koje su objašnjene u daljnjem tekstu clanka. Vrlo je bitno za naglasiti važnost uspjeha implementacije novog nacina budžetiranja u organizaciju. Ukoliko je implementacija odracena manjkavo i bez nekog višeg cilja, lako je moguæe da se implementirani proces ugradi bez okvira za koordinaciju, planiranje i kontrolu aktivnosti u samoj organizaciji. U nastavku clanka osvrnut æemo se na menadžerske tehnike i instrumente u „Beyond budgeting“ modelu planiranja poput balanced scorecarda, rolling forecasta, dashboarda, KPI i raznih drugih potpornih instrumenata. Na kraju æemo definirati sedam koraka za implementaciju „Beyond budgeting“ koncepta i komparaciju kroz dvanaest razloga zašto je „Beyond budgeting“ koncept bolji za upotrebu od tradicionalnih nacina budžetiranja u suvremenim i tržištu orijentiranim organizacijama. Svako poduzeæe se tim izazovima tržišta odupire na svoj karakteristican nacin, no uvocenje novih i dinamicnih modela planiranja uskoro æe postati nužnost za opstanak na tržištu.

Suggested Citation

  • Smolar Denis & Cvrkalj Edo, 2015. "Beyond Budgeting," FIP - Journal of Finance and Law, Effectus - University College for Law and Finance, vol. 3(1), pages 113-120.
  • Handle: RePEc:eff:journl:v:3:y:2015:i:1:p:113-120
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    More about this item

    Keywords

    beyond budgeting; bottom-up; budget; planning; implementation;

    JEL classification:

    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance

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