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:: Rationality And Behaviour In Budgetry Decision Making ::

 
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MessagePosté le: Sam 8 Juil 2017 - 23:28    Sujet du message: Rationality And Behaviour In Budgetry Decision Making Répondre en citant


Rationality and Behaviour in Budgetry Decision Making
by Meenakshi Rolston
rating: ( reviews)


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Different budgeting systems have been used over the past fifty years to force department heads to follow the rational steps in planning and controlling their budgets. The planning programming budgeting system was developed in the 1960s and is associated with President Johnson's reforms of the military. This system gives importance to long-run consequences of alternative courses of actions. PPBS failed to integrate planning and budgeting by using system theory and cost-benefit analysis. There are two main reasons behind this failure. First different organizations and committees had their influence on the budget. Second, organizations that followed PPBS had lacked the clear objectives and technical expertise.


Details:
rank:
price: $65.05
bound: 164 pages
publisher: LAP LAMBERT Academic Publishing (May 22, 2017)
lang: English
asin:
isbn: 333008796X, 978-3330087965,
weight: 10.2 ounces (
filesize:




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