Accession Number : ADA139751

Title :   An Analysis of Budgeting in Four Industries.

Descriptive Note : Master's thesis,

Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s) : Roesner,M S

PDF Url : ADA139751

Report Date : Dec 1983

Pagination or Media Count : 46

Abstract : This research tested some aspects of the contingency model of management, specifically whether firms in the apparel, wood, chemical and aerospace industries adapted their budgetary processes to the nature of their respective environments. The hypotheses were that there are no differences in the budgetary processes of companies operating in different industries, and that there are no differences in the budgetary processes of high and low-performing companies within the same industry. A profile describing the overall organizational and budgetary characteristics of each industry was constructed using data acquired from interviews with corporate executives. Profit-center or major divisional executives also provided data through surveys on the behavioral aspects of the budgetary process in each industry. Discriminant and variance analysis techniques showed that there were differences across the industries, and between the high and low-performers within an industry. (Author)

Descriptors :   *Planning programming budgeting, *Management planning and control, *Industries, Organizations, Operational effectiveness, Management, Budgets, Economics, Leadership, Participative management, Discriminate analysis, Analysis of variance, Theses

Subject Categories : Administration and Management

Distribution Statement : APPROVED FOR PUBLIC RELEASE