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3 Better budgeting in recent years may have been seen as a movement from ‘incremental budgeting’ to alternative
budgeting approaches.
However, academic studies (e.g. Beyond Budgeting – Hope & Fraser) argue that the annual budget model may be
seen as (i) having a number of inherent weaknesses and (ii) acting as a barrier to the effective implementation of
alternative models for use in the accomplishment of strategic change.
Required:
(a) Identify and comment on FIVE inherent weaknesses of the annual budget model irrespective of the budgeting
approach that is applied. (8 marks)
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更多 “ 3 Better budgeting in recent years may have been seen as a movement from ‘incremental budgeting’ to alternativebudgeting approaches.However, academic studies (e.g. Beyond Budgeting – Hope Fraser) argue that the annual budget model may beseen as (i) having a number of inherent weaknesses and (ii) acting as a barrier to the effective implementation ofalternative models for use in the accomplishment of strategic change.Required:(a) Identify and comment on FIVE inherent weaknesses of the annual budget model irrespective of the budgetingapproach that is applied. (8 marks) ” 相关考题
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