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Controlling Performance (Control Systems and Timings (Budgetary Control -…
Controlling Performance
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Budgetary Control
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Budgetary Approach
Top-down Budgeting
Best used when: Economic crisis, Unit managers have limited knowledge of current situation, close co-ordination among various units is necessary
Bottom-up Budgeting
Best used when: Operating managers have specialised knowledge about the env & marketplace, Innovation is important; lower level managers are more likely to understand the situation, courses of action, resources needed etc., Management want greater commitment from managers of operating units
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