The battle for better margins: A new approach to overhead control

Abstract

The challenge of reducing overheads and achieving firmer control of indirect costs is particularly relevant at a time when many leading retailers are concerned about margins and how to improve them. In this article Austin Bendall introduces the concept of Priority Base Budgeting, a radical new approach, he claims, which has already led to highly significant savings in overheads in retailing and other sectors of industry, as well as producing additional benefits.

Citation

Bendall, A. (1985), "The battle for better margins: A new approach to overhead control", Retail and Distribution Management, Vol. 13 No. 5, pp. 16-18. https://doi.org/10.1108/eb018278