graduate student
Russian Federation
The Beyond Budgeting concept offers a radically new approach to management and budgeting aimed at increasing the flexibility, adaptability and efficiency of organizations. This approach is especially relevant in today's rapidly changing market environment and increased competition. The article examines the history of the creation of the Beyond Budgeting concept and presents the basic principles of this campaign, which consist in abandoning static annual budgeting in favor of more dynamic, decentralized and flexible methods of management and decision-making. In addition, the article presents a step-by-step algorithm for implementing the concept of Beyond Budgeting and identifies the benefits of applying the approach under study.
Beyond Budgeting concept, management principles, implementation algorithm, application practice, budgeting management
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