Budgeting is at the heart of the performance management process for most companies. However, some argue that many companies today are dissatisfied with budgeting. It is seen to be costly and time-consuming; it inhibits action and causes organisational problems. The influence of the "Beyond Budgeting" model has caused many major companies, including Toyota, to abandon traditional budgeting altogether. Should other companies follow suit?This report explores the changes in budgeting through a survey of financial and non-financial managers. Concerns include:The attitudes of managers towards budgeting modelsHow budgetary practices have changedWhat problems budgeting can causeThe effects of budgets on overall company performance.This report reveals that there's little evidence to suggest widespread dissatisfaction with traditional budgeting. However, to enable a company to perform at its best, understanding budgeting in context is essential and it is imperative that budgeting works in...

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