商品簡介
Written by Bjarte Bogsnes, Beyond Budgeting pioneer, Implementing Beyond Budgeting reveals best practices from actual cases where the author headed up implementation of Beyond Budgeting in large global companies. Beginning with a Foreword by Robert Kaplan, cofounder of the Balanced Scorecard, this book reveals how your organization can maximize a performance climate with teams committed to a common purpose, shared rewards, and sustained value creation. This innovative book lucidly presents how every organization can release the ambition and energy of its people who were previously slaves to the budgeting process.
作者簡介
Bjarte Bogsnes has a long international career in the oil business, both in finance and HR. As group controller for the petrochemicals company Borealis, he headed the abolishment of budgeting in this company in the mid-1990s and has been advocating the Beyond Budgeting principles ever since. He is now heading up StatoilHydro's Beyond Budgeting project. Bjarte is also Chairman of Beyond Budgeting Round Table Europe and is a popular business speaker internationally.
目次
Chapter One. The Problems with Traditional Management.
Introduction.
Which Way in a New Business Environment?
The Trust Problem.
The Cost Management Problem.
The Target Setting and Evaluation Problem.
The Bonus Problem.
The Rhythm Problem.
The Quality Problem.
The Efficiency Problem.
Chapter Two. Beyond Budgeting.
The Beyond Budgeting Roundtable.
The Beyond Budgeting concept.
The Handelsbanken case.
Chapter Three. The Borealis Case.
Introduction.
The Creation of Borealis.
The Journey Begins.
The Borealis Model.
Implementation Experiences and Lessons Learned.
Borealis Today.
Chapter Four. The Statoil Case.
Introduction.
Creating the Foundation.
Starting Out.
The Statoil Model.
The Scorecard Pitfalls.
Joint Venture Budgets.
What is Next?
How Are We Doing?
Chapter Five. Making the Change - Implementation Advice.
Creating the Case for Change.
Handling Resistance.
Design to “80%” and Jump.
Involve HR.
A Pull-based and Company-owned Implementation.
One War but a Thousand Battles.
Don't Become a Fundamentalist.
Closing Remarks.
