Evolusi budget traditional menuju beyond budgeting
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This paper introduces the new model of the budget as an alternative model for traditional budget. In recent years, budget has become an important tool for companies to plane and contoleed their resources in order to achieve their visions and missions. Unfortunately, application of the traditional budget have several weakness which made them misleading from their goals to achieved their vision and missions. Beyond budgeting is an innovative idea in the budgeting process, which introduces different point of views compare to the traditional anes. Application of this new idea will make possible for companies, to restore the original Funston of budget as tools to achieve their visions and missions. |
No. Panggil : | 657 JATI 7:2 (2008) |
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ISSN : | 14125994 |
Majalah/Jurnal : | Akuntansi dan teknologi informasi 7 (2) November 2008. Hal. : 146-162 |
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Institusi Pemilik : | Universitas Indonesia |
Lokasi : | Perpustakaan UI, Lantai 4, R. Koleksi Jurnal |
No. Panggil | No. Barkod | Ketersediaan |
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657 JATI 7:2 (2008) | TERSEDIA |
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