Advanced budgeting: a journey to advanced management systems
P Bunce, R Fraser, L Woodcock - Management accounting research, 1995 - Elsevier
This paper summarizes a journey that has taken the CAM-I advanced management systems
(AMS) program's Advanced Budgeting study group from an initial interest in better budgeting
towards a recognition that a wider framework is needed to meet wider objectives
(Woodcock, 1994). The work in advanced budgeting started from two different approaches.
The first evolved from CAM-I's research into the application of activity-based costing (ABC) to
product costing, during which the group became convinced that it could be applied with …
(AMS) program's Advanced Budgeting study group from an initial interest in better budgeting
towards a recognition that a wider framework is needed to meet wider objectives
(Woodcock, 1994). The work in advanced budgeting started from two different approaches.
The first evolved from CAM-I's research into the application of activity-based costing (ABC) to
product costing, during which the group became convinced that it could be applied with …