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Published in:
Introduction to Management Accounting Read chapter Read first chapter

2021 | OriginalPaper | Chapter

7. Coordination, Budgeting and Incentives

Authors : Peter Schuster, Mareike Heinemann, Peter Cleary

Published in: Management Accounting

Publisher: Springer International Publishing

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After studying this chapter, you should be able to:
  • Present the reasons required for coordination.
  • Analyse the different functions of budgeting.
  • Demonstrate the interaction of budgeting and the appraisal of managers with the solution to coordination problems.
  • Analyse incentives and the role of participation in the budgeting process.
…

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previous chapter Variance Analysis and Control
next chapter Transfer Prices and Cost Allocations
Literature
Götze, U., Northcott, D., & Schuster, P. (2015). Investment appraisal: Methods and models (2nd ed.). Heidelberg et al.
Kanodia, C. (1993). Participative budgets as coordination and motivational devices, pp. 172–189.
Metadata
Title
Coordination, Budgeting and Incentives
Authors
Peter Schuster
Mareike Heinemann
Peter Cleary
Copyright Year
2021
Publisher
Springer International Publishing
Book
Management Accounting

Print ISBN: 978-3-030-62021-9

Electronic ISBN: 978-3-030-62022-6

Copyright Year: 2021

DOI
https://doi.org/10.1007/978-3-030-62022-6_7