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Who Needs Budgets (Spanish version)
Hope, Jeremy; Fraser, RobinArticle HBS-R0302JAccounting and ControlBudgeting, as most corporations practice it, should be abolished. Most other building blocks are in place, but companies continue to restrict themselves by relying on inflexible budget processes and the command-and-control culture that budgeting entails. A number of companies have rejected the foregone conclusions embedded in budgets, and they've given up the self-interested wrangling over what the data indicate. In the absence of budgets, altern...Starting at €8.20