2026-09-20T14:10:16Zhttps://dspace.mit.edu/server/oai/requestoai:dspace.mit.edu:1721.1/902152022-01-13T07:54:52Zcom_1721.1_7582com_1721.1_7581col_1721.1_131023
Xavier Giroud.
Briggman, Chandra A. (Chandra Alisa)
Sloan School of Management.
Sloan School of Management
2014-09-19T21:46:35Z
2014-09-19T21:46:35Z
2014
2014
http://hdl.handle.net/1721.1/90215
890373871
Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, 2014.
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 74-76).
This paper identifies insights and methods used in practice to address two weaknesses in the traditional corporate budgeting process. One point of failure is the weak linkage between organizational strategy and budgeting - resulting in the proliferation of activities that do not support strategic priorities. The second point of failure is a strong linkage between budgeting and performance evaluation and incentives that leads to behavioral dysfunctions among employees. Together, these challenges create significant barriers to successful strategy execution in organizations. This paper defines the intended role of budgeting, details the challenges that resulted from the two points of failure, and offers a sample of thought-provoking approaches to support practitioners' use of corporate budgeting to help execute organizational strategies more effectively.
by Chandra A. Briggman.
M.B.A.
76 pages
eng
Massachusetts Institute of Technology
M.I.T. theses are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission. See provided URL for inquiries about permission.
http://dspace.mit.edu/handle/1721.1/7582
Sloan School of Management.
Corporate budgeting In practice : driving strategic focus and performance
Thesis
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