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Corporate Budgeting Is Broken--Let's Fix It (Spanish version)
Jensen, Michael C.Article HBS-R0110FLeadership and People ManagementCorporate budgeting is a joke, and everyone knows it. It consumes a huge amount of executives' time, forcing them into endless rounds of dull meetings and tense negotiations. It encourages line managers to lie and cheat, lowballing targets and inflating results. And it turns business decisions into elaborate exercises in gaming. The sad thing is, budget shenanigans have become so embedded in corporate life that they're accepted as business as usu...Starting at €8.20