The problem with budgeting and how one municipality addressed it: nonprofits want to deliver their services effectively and cost efficiently. Strategic ... from: Management Accounting Quarterly

This digital document is an article from Management Accounting Quarterly, published by Institute of Management Accountants on June 22, 2007. The length of the article is 6615 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser.

From the author: This study investigates a new budgeting format, "Strategic Budgeting," which incorporates information symmetry via mutual monitoring through a "Group Budget Buffer," a pool that supports the funding of nonbudgeted expenditures. We present the methods used to implement Strategic Budgeting in one municipality in The Netherlands, the steps taken to get the necessary buy-in, and the methods used to monitor funding decisions. Unusual techniques encouraged collaboration and cooperation, and the team involved found innovative solutions to funding limitations.

Citation Details
Title: The problem with budgeting and how one municipality addressed it: nonprofits want to deliver their services effectively and cost efficiently. Strategic budgeting can help.
Author: Audrey Taylor
Publication:Management Accounting Quarterly (Magazine/Journal)
Date: June 22, 2007
Publisher: Institute of Management Accountants
Volume: 8 Issue: 4 Page: 20

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