Beyond Budgeting may be a provocative title for a book. But do not be misled. This book focuses on the whole general management model, not just the replacement of time-worn, badly managed budgeting processes. Beyond budgeting is not merely a negative idea that trashes budgeting. Instead, it is a positive idea that uses the abandonment of budgeting as a trigger for improving the entire management control process. Budget abandonment forces deeper and broader examination of how organizations should be managed.
Part 1 The Promise of Beyond Budgeting
Part 2 The Adaptive Process Opportunity: Enabling Managers to Focus on Continuous Value Creation
Part 3 The Radical Decentralization Opportunity: Enabling Leaders to Create a High Performance Organization
Part 4 Realizing the Full Promise of Beyond Budgeting