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Q. Show the behavioural aspects when implementing budgets?
The following behavioural aspects could arise when implementing budgets
- Budgets seen as a 'penny pinching' exercise rather than for cost control.
- Employees become united, finding excuses for not meeting targets.
- Lack of support from management may cause low motivation or morale.
- Budgetary slack or 'budget padding' e.g. wasteful spending introduced within cost estimates submitted by management or staff.
Q. Show the example on residual income? Division A makes and sells a single product and is assessed by the residual income it earns, the head office of the group uses a 10% cos
Strategic management is a systematic analysis of the internal and external factors to develop strategic actions for organizational goals (Dobson & Richards, 2004). Bread Talk is a
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groups and or teams will solve all the effectiveness and efficiency challenges facing the 21st century organisation
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a) Use appropriate tools to examine the affects of present business plans. b) Review the position of an organization in its present market. c) Measure the competitive strengths
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