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Название: Beyond Budgeting.
Авторы: Hope J., Fraser R.
In the cases we researched for this hooky we detected several independent strands of management philosophy that have contributed much to the development of the beyond budgeting model Of these, our greatest source of inspiration has been the philosophy of radical decentralization as exemplified at Svenska Handelsbanken. In a period of crisis, then-Chairman Tore Browaldh appointed Jan Wallander as Chief Executive in 1970. Wallander became the visionary architect of the management model Handelsbanken uses today One of his first and most decisive acts was to abandon budgeting and the bureaucracy it supports. It took his strong determination, persuasion, and enthusiasm to bring about these changes. His experience over forty years provides strong evidence that the principles and practices we describe in this book will provide a solid foundation for sustainable improvement.