Unit:
Κατεύθυνση Διοικητική Επιχειρήσεων και ΤραπεζώνLibrary of the Faculty of Economics and of the Faculty of Business Administration
Author:
Kalogiros Andreas
Supervisors info:
Στέφανος Τάντος,Διδάκτωρ του τμήματος Οικονομικών Επιστημών, ΕΚΠΑ
Original Title:
Ο προϋπολογισμός των εταιρειών Κρι Κρι και Mύλοι Λούλη 2007-2016 ως εργαλείο διοίκησης και λήψης αποφάσεων. Η περίπτωση του Beyond Budgeting ως σύγχρονο εργαλείο διοικητικής λογιστικής.
Translated title:
The Kri Kri and Luli Mills 2007-2016 budget as a management tool. The case of Beyond Budgeting as a modern Administrative Accounting tool.
Summary:
This research aims to examine the possible implementation of the Beyond Budgeting model in Greek companies. The purpose is not to measure the one-sided efficiency, but to consider whether there is a possibility of effective application of innovative methods for the Greek perspective. For this reason, we analyze three levels. The first level concerns the analysis of the objectives and financial reports published by the companies. The second level examines financial performance through the ratios. The third level of analysis examines its stock market performance with the help of technical analysis. Conclusions have shown that for the quality principles of this model, there can be no evidence available to the general public. Regarding the administrative process, companies meet three of the six Beyond Budgeting authorities, and more specifically the principles applied are those of objectives, plans and forecasts, as well as the allocation of resources. Despite their upward trend, it is concluded that its implementation will lead to better results.
Main subject category:
Social, Political and Economic sciences
Keywords:
Beyond Budgeting, Traditional Budgeting, Advanced Budgeting
