2 Behavioural aspects of budgeting 2.1 Budgets and behaviour
Individual react to the demands of budgeting and budgetary control in different ways and their behaviour can damage the budgeting process.
Behavioural problems include dysfunctional behaviour and budget slack.考试用书
Dysfunctional behaviour is when individual managers seek to achieve their own objectives at the expense of the objectives of the organisation. A key performance management issue is to ensure that the system of targets and measures used does not encourage such behaviour but rather encourages goal congruence.
Budget slack (or bias) is a deliberate over-estimation of expenditure and/or under-estimation of revenues in the budgeting process. This can happen because managers want easy targets (e.g. for an “easy life” or to ensure targets are exceeded and bonuses won) or simply to “play the system”. Either way, this results in a budget that is poor for control purposes and meaningless variances.
发表于 2012-2-23 17:09:42
