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Budgeting for improvement

The TQM Magazine

ISSN: 0954-478X

Article publication date: 1 February 1992

Abstract

Reviews the weaknesses in budgetary control, seen often as a costly and burdensome routine, and contends that conventional approaches to cost management emphasise its disadvantages (that it is too inward‐looking, for example), rather than examining its potential benefits. Highlights areas in which budgeting can contribute to the process of continuous improvement.

Keywords

Citation

Bellis‐Jones, R. (1992), "Budgeting for improvement", The TQM Magazine, Vol. 4 No. 2. https://doi.org/10.1108/09544789210034284

Publisher

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MCB UP Ltd

Copyright © 1992, MCB UP Limited