Budgeting as a strategic enabler

dc.contributor.advisorMacKenzie, Maxen
dc.contributor.emailichelp@gibs.co.zaen
dc.contributor.postgraduateHutten, Marindaen
dc.date.accessioned2013-09-07T19:23:59Z
dc.date.available2013-04-30en
dc.date.available2013-09-07T19:23:59Z
dc.date.created2013-04-25en
dc.date.issued2012en
dc.date.submitted2013-02-23en
dc.descriptionDissertation (MBA)--University of Pretoria, 2012.en
dc.description.abstractBudget and budgeting have become more than just control mechanisms over the past few years. They are seen as functions for strategic planning and a method to implement or assist the strategy implementation. The research report investigated whether the budget is a strategic enabler though different contributors of the budgeting process.In previous research the dissatisfactions of the budgetary process were identified, but this excluded the impact that the budget process had on the strategic plans of an organisation. Other research was done on how strategy was done in organisations, but not which methods or instruments were used to implement strategy in organisations. This study investigated the experiences and the views of financial and non-financial senior managers and executives on the budgetary process factors that would influence the implementation of the strategic plan of the organisation. In order to understand the views of the participants, a qualitative research approach was taken in the form of semi-structured expert interviews.The findings reflect that some of these factors that were identified do contribute to the budgeting process and to the budget for being a strategic enabler in an organisation. The surprising findings were that the non-financial respondents did not believe that the use of balanced scorecards would attribute to the implementation of a strategy and that the respondents did not agree to the cycle time of the budgets proposed.en
dc.description.availabilityunrestricteden
dc.description.departmentGordon Institute of Business Science (GIBS)en
dc.identifier.citationHutten, M 2012, Budgeting as a strategic enabler, MBA dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/30606 >en
dc.identifier.otherF13/4/177/zwen
dc.identifier.upetdurlhttp://upetd.up.ac.za/thesis/available/etd-02232013-104944/en
dc.identifier.urihttp://hdl.handle.net/2263/30606
dc.language.isoen
dc.publisherUniversity of Pretoriaen_ZA
dc.rights© 2012 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.en
dc.subjectUCTDen_US
dc.subjectRolling forecastsen
dc.subjectStrategyen
dc.subjectBudgetingen
dc.titleBudgeting as a strategic enableren
dc.typeDissertationen

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