Budget Slack, Operation Efficiency and Transfer Value

Budget slack directly impacts the management of company's budget control. This article develops a comprehensive approach on evaluating the budget slack of company's business units by leveraging their operation efficiency and transfer value under the internal transfer system. This result greatly assists in evaluating the rationale of the budget slack of company's business units from empirical perspective

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Year of publication:	2012
Authors:	Wang, Peter Dehong
Other Persons:	Song, Jianbo (contributor)
Publisher:	[2012]: [S.l.] : SSRN
Subject:	Effizienz \| Efficiency \| Theorie \| Theory \| Betriebliche Budgetierung \| Corporate budgeting

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Extent:	1 Online-Ressource (18 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 18, 2012 erstellt
Other identifiers:	10.2139/ssrn.2173852 [DOI]
Classification:	M41 - Accounting ; G30 - Corporate Finance and Governance. General ; J30 - Wages, Compensation, and Labor Costs. General
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013098112