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Flexible Budgeting as a Management Tool

Flexible Budgeting as a Management Tool The managerial tool of flexible budgeting usually is presented as a large business application. The purpose of this paper is to present flexible budgeting as a practical tool that also has utility for the small business. Flexible budgeting is introduced by way of comparison with static budgeting, and its central ingredients are discussed. Then practical implementation difficulties are identified followed by their suggested resolution. Finally, several applications are suggested for the small business. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png American Journal of Small Business SAGE

Flexible Budgeting as a Management Tool

American Journal of Small Business , Volume 6 (4): 9 – Apr 1, 1982

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Publisher
SAGE
Copyright
© 1982 SAGE Publications
ISSN
0363-9428
eISSN
1540-6520
DOI
10.1177/104225878200600403
Publisher site
See Article on Publisher Site

Abstract

The managerial tool of flexible budgeting usually is presented as a large business application. The purpose of this paper is to present flexible budgeting as a practical tool that also has utility for the small business. Flexible budgeting is introduced by way of comparison with static budgeting, and its central ingredients are discussed. Then practical implementation difficulties are identified followed by their suggested resolution. Finally, several applications are suggested for the small business.

Journal

American Journal of Small BusinessSAGE

Published: Apr 1, 1982

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