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Responsibility Budgeting: A Management Tool
Author(s) -
McWhinnie Robert C.,
Spaulding J. M.
Publication year - 1972
Publication title -
journal ‐ american water works association
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.466
H-Index - 74
eISSN - 1551-8833
pISSN - 0003-150X
DOI - 10.1002/j.1551-8833.1972.tb02690.x
Subject(s) - control (management) , business , management control system , process management , management , economics
Here is the concept that provides the psychological basis for a budgeter to assume responsibility for the expenditures over which he has control. Thereby, all levels of management can share responsibility, in their respective areas, for the overall operation.