Planning and budgeting for the agile enterprise [[electronic resource] ] : a driver-based budgeting toolkit / / Richard Barrett

• Autore: Barrett C. R
• Pubblicazione: Amsterdam ; ; Boston, : Elsevier, 2007; [Las Vegas, Nev.] : , : [Nevada Site Office], , 2008
• Descrizione fisica: 1 online resource (245 p.)
• Disciplina: 658.1511
• Soggetto topico: Budget in business; Business enterprises - Finance
• Note generali: Includes index.
• Nota di contenuto: 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-forecasting ; SummaryChapter 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 budgeting ; Differences 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 Budgeting ; Calculating 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 Budgeting ; Getting 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; Index
• Sommario/riassunto: Planning 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 i
• Titolo autorizzato: Planning and budgeting for the agile enterprise
• ISBN: 1-282-54027-0; 9786612540271; 0-08-054749-4
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910698557203321
• Lo trovi qui: Univ. Federico II