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Controlling & Management Review

Budgets and forecasts when moving Beyond Budgeting

  • 01-08-2025
  • Schwerpunkt
Published in:
Authors
Per Nikolaj Bukh
Amalie Ringgaard
Niels Sandalgaard
Published in
Controlling & Management Review | Issue 4/2025

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Excerpt

When struggling with Beyond Budgeting, the key to success is not whether budgets are used or not, but how they are combined with other systems. The idea is that budgets should be improved in this process rather than abolished. Our research shows how forecasts are used together with budgets in the budgeting process. …

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previous article Dynamische Unternehmenssteuerung bei Audibene
next article Nachhaltigkeitskennzahlen in der Steuerung
Title
Budgets and forecasts when moving Beyond Budgeting
Authors
Per Nikolaj Bukh
Amalie Ringgaard
Niels Sandalgaard
Publication date
01-08-2025
Publisher
Springer Fachmedien Wiesbaden
Published in
Controlling & Management Review / Issue 4/2025
Print ISSN: 2195-8262
Electronic ISSN: 2195-8270
DOI
https://doi.org/10.1007/s12176-025-1496-2

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