05188nam 2200601Ia 450 991069855720332120210527124726.01-282-54027-097866125402710-08-054749-4(CKB)2670000000019522(EBL)535047(OCoLC)635293290(SSID)ssj0000425341(PQKBManifestationID)11306103(PQKBTitleCode)TC0000425341(PQKBWorkID)10383499(PQKB)11111013(MiAaPQ)EBC535047(OCoLC)244440787(EXLCZ)99267000000001952220070115d2007 uy 0engur|n|---|||||txtccrPlanning and budgeting for the agile enterprise[electronic resource] a driver-based budgeting toolkit /Richard BarrettAmsterdam ;Boston Elsevier2007[Las Vegas, Nev.] :[Nevada Site Office],2008.1 online resource (245 p.)Includes index.0-7506-8327-9 Front Cover; Planning and Budgeting for the Agile Enterprise; Copyright Page; Table of Contents; Preface; Acknowledgements; Chapter 1 Introduction; Chapter 2 The Re-forecasting Dilemma; When to re-forecast?; Rolling re-forecasts; How far should you look ahead; How frequently should you re-forecast; The cost-benefit model of re-forecasting frequency; Who should re-forecast?; Who to involve in rolling re-forecasts; What to re-forecast?; Summary; Chapter 3 The Logjam with Re-forecasting; Debunking the myths about planning and budgeting; Corporate resistance to more frequent re-forecastingSummaryChapter 4 The Limitations of Traditional Budgeting; Budgets and rewards; Gaming with budgets; Basing rewards on relative performance; Aligning rewards with the interests of investors; Setting targets; Executing strategy; Managing ongoing business processes; Horizontal alignment; Managing the business; Summary; Chapter 5 Driver-Based Budgeting; What is a driver?; Different types of driver; Other drivers used in modelling; Characteristics of drivers; Driver-based budgeting and fixed costs; Driver-based budgeting and capacity management; Driver-based budgeting vs. activity-based budgetingDifferences between activity-based planning and budgeting and driver-based planning and budgetingSummary; Chapter 6 The Pros and Cons of Driver-Based Budgeting; Benefits of driver-based budgeting; Downsides of driver-based budgeting; Summary; Chapter 7 Budgeting for Shared Services; How ABC might apply to IT shared services costing; Standardized service definitions; Options for cross-charging; Benefits of using ABC in IT shared services costing and cross-charging; Aligning shared services resource with the business needs; Summary; Chapter 8 Assessing the Return on Investing in BudgetingCalculating the tangible benefitsSo what goes into the calculation?; Worked example of estimating the organizational cost of budgeting and re-forecasting; Accessing the intangible benefits; Summary; Chapter 9 Systems Requirements for Supporting Driver-Based Budgeting; Common characteristics of packaged budgeting applications; Specific software characteristics for driver-based budgeting; Integration with other performance management applications; Order of implementation for integrated solutions based on drivers; Summary; Chapter 10 Implementing Driver-Based BudgetingGetting driver-based budgeting on the corporate agendaIdentifying the project manager; Getting started; Developing the project plan; Execution; Post-project support; Changing the role of finance; Summary; Chapter 11 Conclusion; Appendix 1: Peticure - A Worked Example of Driver-Based Budgeting; Premium calculation; Cost of claims; Claims handling; Appendix 2: Activity-Based Costing; Fundamentals of time-driven ABC; Appendix 3: Case Studies; TNT Express UK; Fortis Health; WHSmith Retail; BDL Hotels; IndexPlanning and budgeting is one of the hottest topics in accounting; global spending on budgeting software is booming and is predicted to continue to grow throughout this decade. It's big business. This book focuses on 'Driver-Based' budgeting (ie using external and internal non-financial drivers to predict live item expenses). The book shows the benefits that Driver-Based Budgeting brings and as such is a 'tool kit for change'. Case studies and worked examples are used throughout to ensure understanding, as well as checklists on implementation issues. Transform the process of iBudget in businessBusiness enterprisesFinanceBudget in business.Business enterprisesFinance.658.1511Barrett C. R1351351United States.National Nuclear Security Administration.Nevada Site Office.MiAaPQMiAaPQMiAaPQBOOK9910698557203321Planning and budgeting for the agile enterprise3103047UNINA