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budgeting 1 organization design: simulation 1 resource allocation 1 transfer pricing 1
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Burton, Richard M. 1 Obel, Börge 1
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The Efficiency of the Price, Budget, and Mixed Approaches Under Varying a Priori Information Levels for Decentralized Planning
Burton, Richard M.; Obel, Börge - In: Management Science 26 (1980) 4, pp. 401-417
Organizations have a choice of information and planning procedures to use for a coordinated plan. In this paper, we investigate the efficacy of price and/or budget planning approaches, where the first proposal can be determined from a combination of historical plans, external prices, rules of...
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