Traditional Budgeting in Modern Business

Traditional Budgeting in Modern Business The essay below is an attempt to analyse the issue of Traditional budgeting and discusses the fact that how now-a-days formal, traditional budgeting does not prove quite apt for modern businesses. To begin with, the essay will give a brief explanation of what is a budget and what is budgeting. This will be followed by a short note on modern budgeting and there will be a concise induction on traditional budgeting. Furthermore, the essay will throw light on the strengths and weaknesses of traditional budgeting; following which it will explain and evaluate the alternatives to traditional budgeting in modern businesses. A budget is a business plan for the short term-typically one year(Atrill McLaney,2007) . It is mainly expressed in financial terms and it is designed to meet strategic purposes. Budgeting plays a vital role in business success as it helps in the organizations operational planning, performance evaluation, communication of goals, strategy formation, and controlling cost which helps the organization to achieve its overall objective. But it seems it is unsuitable for the modern business.The term modern business stands for a business which operates in a global economy and practises all modern techniques to survive in a highly competitive environment. In todays era of information technology, it is impossible for a business to compete globally without continuous innovation, updated information and controlled activity. In management accounting, budgeting is quite a vast and important concept. There are different kinds of budgeting. The essay will now focus on Traditional budgeting and its working in modern businesses. What is traditional budgeting? Budget is a part of strategic planning process. It lays down business objectives, targets and decides activities required to achieve these objectives. Traditional budgeting is based on previous year data, decisions, uncertain estimates and forecast (Drury,2009).Traditional budgeting is basically one year planning which lays down targets for the business and at the end of the year these targets are compared with actual results and deviations, if any, are reported to the budgeting team which uses them as an important source of information for current year budgeting. Traditional budgeting creates boundaries for the business operations and sets targets for its employees, which motivates employees to work hard and earn rewards for their achievement. Importance of Traditional Budgeting: Kennedy and Dugdale (1999) in his study on budgeting found out that 99% of all companies in Europe still using formal budgeting system. Budgeting provides a direction which can be used as a framework for planning and controlling the overall activity of the business. Budgeting is often used as an important tool for controlling cost and expenditure of the business, which is very essential for an organization to survive in a competitive world. It is also used as a tool to maintain liquidity position of the firm by matching business revenue against expenditure, which gives an actual position and requirement of cash at a definite time period. Kennedy and Dugdale (2009) in his study also points out that it is the multiple function of budgeting which makes it an important tool for management. Budgeting provides a system of authorization, a means of forecasting and planning, it also provides a channel of communication and coordination through which the actions of different parts of an organi zation can be brought together and reconciled into a common plan. Kennedys study also states that budgeting serves as a tool of motivation, a system of evaluation and control, which acts as a useful source of information for decision- making. Limitations of Traditional budgeting: Budgeting is always being criticized for its high cost and the longer time it takes for its preparation. These two limitations are always a point of consideration for modern business organizations, which require a long working of financial managers and which incurs heavy charges on the company. In addition to this, budgeting is criticized in many other aspects as well. Dugdale and Lyne (2006) in his study on budgeting points out that budgeting being an important tool for an organization has many limitations like, it meets only the lowest targets, it uses more resources than required, it competes against other divisions, business units and departments, also it spends only what is in the budget, provides inaccurate forecasts, has motives only to meet the budget but not to beat it and finally it also avoids risk element. Bourne et al. (2002) conducted a survey on limitations of traditional budgeting in which he criticizes traditional budgeting on a number of issues. From the survey resu lt, he pointed out the following criticisms against budgeting ; its time consuming, costly, restricts flexibility in operation, its very often focused on target and often misaligned with strategy, it focuses more on cost rather than value creation, it often encourages gaming between superiors and subordinates, it is hardly updated and is based on unrealistic assumptions and guesswork which make it unsuitable for modern business. Traditional budgeting and modern business: Budgets have long had a bad press, but they have attracted even more flak recently for being at best inappropriate to modern business practice and at worst potentially harmful (Marginson and Ogden,2005). Hope (2000), in his study on traditional budgeting, points out four important reasons of incapability of traditional budgeting in modern business. he pointed out that in modern business, innovation is more essential rather than incremental, focuses more on faster learning rather than faster working, customer focus is on product satisfaction rather than increasing sale and knowledge- sharing and use of talent given more importance, rather than physical or financial capital. Modern business requires innovation along with cost saving in order to be competitive enough to fight with its rival company. Marginson and Ogden (2005) in his study on budgeting and innovation argues how firms are balancing the need to control costs on the one hand with the pursuit of innovation on the other. That is, modern business is an era of global business and competition which requires continuous innovation and huge spending on R D for its survival. And if modern business follows the budgeting tool it will restrict the business from spending a huge amount on innovation and this becomes a major criticism of budgeting. Hopes Fraser, 1999a, cited in Ekholm and Wallin (2000) added that traditional budgeting is incapable of meeting the demand of the competitive environment in the information age. This means, traditional budgeting is a useful accounting model with its focus on command and control but it lacks in providing useful updated information like market changes, change in taste and preference, change in technology, etc. which makes traditional budgeting unsuitable for modern business. Traditional budgeting is a time consuming process and therefore fails in reflecting changes fails in the companys organization process. As a result it produces inadequate variance reports leaving the how and when question unanswered. That is, it ignores shareholders value and focuses more on short term financial numbers. It follows a risk avoiding culture and therefore faces a false sense of security as a yearly, rigid process and as being a toy of the accounting department.( Hopes Fraser, 1999a, cited in Ekholm and Wallin, 2000). Ekholm and wallin (2000) in his study about budget found out that traditional budget seems to be a burden, and therefore must be removed from financial reports, before improving financial performance. Dugdale and Lyne (2006) say that if companies want to meet the modern business challenges then they must dismantle their rigid command and control structure, which means scrapping their budget and should adopt a policy of radical decentralization and implement appropriate key performance indicators, scorecards and rolling forecast. Alternatives to budgeting: Traditional budgeting is described as a Bane of Corporate America and a tool of repression, by modern businesses which look for alternatives. Rolling forecasts produced on a monthly or quarterly basis, are suggested to be the main alternative to the annual budget (Arterion 1998, Hope and Fraser 1990-20 cited in Ekholm and Wallin, 2000). Limitations of traditional budgeting give rise to many beyond budgeting techniques. Fanning (2000), in his article titled evolution or Revolution, explained beyond budgeting as a technique that restrict gaming, focuses on other business performance in addition to financial performance and uses insightful forecasts that accurately predict companys performance for a shorter period of time like, rolling forecast. In addition there are some better budgeting techniques like, zero based budgeting, activity based budgeting, process based budgeting and performance based budgeting. Rolling forecast serves as a best alternative to traditional budgeting, as stated earlier. In this the budget is prepared for a short period of time which ranges from a month to a year. The main advantage of this method i s that it encourages the manager of a company to look ahead and review their plans on a regular basis. Zero based budgeting is also emerged as a good alternative to incremental budgets. Unlike traditional budgeting zero based budgeting justifies and prioritizes all the activities before allocating amount of resources to them. In addition it focuses on activities instead of functional department which is a feature of traditional budgeting (Drury, 2008). Activity based budgeting authorize the supply of only those resources that are needed to perform activities required to meet the budget production and sales volume. This overcome traditional budgeting limitation which works on incremental basis to predict year expenses on the basis of last year expenses. Traditional budget systems focus on expenditures. Performance Based Budgeting focuses on final result by fixing desired performances goal to each department. The purpose of Performance-Based Budgeting is to provide a sound basis, upon which resource allocation decisions can be done; to communicate the measurable results expected to be achieved from a budget allocation; and to build a connection between budget and program performance results for the same operational unit over same period of measurement. Importance of budgeting in modern business: Dugdale and Hanseen ( two writers ) from their study on find out that in budgeting; operational planning, performance evaluation, communication of goals and strategy formation are the important functions which help it in being alive in modern business. Ekholm and Wallin (2000) from a questionnaire survey on budgeting stated that traditional budgeting is needed in modern business as it is an important tool for maintaining internal effectiveness which is needed to maintain long term equilibrium position of the company. He also finds out that modern business still requires traditional budgeting because its targets cant be set for the people. This means that, no control and no performance evaluation can be done. Hanseen and Van der Stede (2004) from his study on Multiple facets of budgeting finds out that there are different reasons to budgeting like market related performance (sales growth, market share) and internal operation related performance (cost effectiveness, quality), which see ms to be important reason for its wide use in modern business as it will help company to achieve competitive advantage over its rival. Dugdale and Lyne (2006) as a conclusion of case study point out that budget is an important tool to set resources limit for function such as service and RD, which will help business to make efficient use of their limited resources that will lead to success for a company in this competitive world. Conclusion: After a detailed study about budgeting it can be concluded here that, budgeting is an important tool for any business organization which helps the organization in operational planning, performance evaluation, communication of goal, strategy formulation and fixing targets which serve as a basis for organizational working and control. Inspite of its importance in organization, its become a matter of great concern to change or abandon traditional budgeting from modern business. It is because of some budgeting limitations which make it somehow rigid to be used in flexible and compatible modern business. It can be seen that traditional budgeting lacks in providing updated information, flexible operations, restricts huge expenditure on innovation and in addition to this, it is time consuming and a costly method, which binds a company to a 12 month agreement with budgeting expenditure and income list which restrict flexibility of modern business. On the other hand, budgeting helps modern bu sinesses in setting their targets for the year and cost controlling measures which play a vital role in the competitive market. So, seeing budgeting limitations and benefits to modern business, many economists and business managers suggest that traditional budgeting is an important tool which cannot be fully removed from an organization but some changes or beyond budgeting techniques like rolling forecast budgeting, zero based budgeting, activity based budgeting, process based budgeting and performance based budgeting, help in solving business organization problem. Refrences Atrill, P and McLaney, E.(2008). Accounting And Finance For Non- Specialists. England: FT Prentice Hall. Bourne M, Neely A and Heyns H (2002) Lore Reform, Financial Management,January,p.23. Drury, C. (2009). Management Accounting For Business.UK: South- Western. Dugdale, D. and Lyne, s.(2006)Are budgets still needed?, Financial Management, November,pp 32-35. Ekholm B and Wallin J(2000), Is the annual budget really dead? The European Accounting Review,volume 9,number 4,pages 519-539. Fanning J (2000) Evolution or Revolution?,Accountancy, October. Hansen, S.C. and Van der Stede, W.A. (2004), Multiple facets of budgeting: an exploratory analysis, Management Accounting Research vol. 15, pp 415-439. Hope T (2000), Conflict Resolution, Accountancy, November. Kennedy A and Dugdale D (1999), Getting the most from budgeting, Management Accounting, February. Maginson, D. and Orden, S. (2005)Budgeting and Innovation, Financial Management, April, pp 29-31.

The Americans with Disabilities Act is Only the First Step Essay

The Americans with Disabilities Act is Only the First Step The United States of America is founded upon the groundwork that "all men are created equal." America is also viewed as the "land of opportunity," as large numbers of immigrants enter the country in order to make a better life for themselves. These catch phrases used above are an honorable attempt to portray America as a land where everything is fair and everyone possesses a chance to succeed. These slogans, which we so easily state, do not tell the full story, however. Racism and prejudice abound in "the land of the free" and can be witnessed on an almost daily basis. The government endeavors to remedy the inequalities through programs such as the Americans with Disabilities Act (ADA), which is a noble attempt to present all people with a more equal playing field. This program, and others like it, are effective, but it is not the final solution that people often think it is. There is much to be done to gain equality, especially regarding the physically disabled in the work force. Th e ADA is a foundation upon which a greater sense of equality should be created. The Americans With Disabilities Act was passed in 1990. The ADA strives to guarantee disabled individuals protection from discrimination. Marjorie Baldwin defines a main principle of the ADA when she states, "One of the main objectives of the ADA is to improve the employment prospects of persons with disabilities by eliminating employer discrimination" (Baldwin 39). Under the ADA, a disabled person is one who is limited in one or more life activities by a physical or mental impairment. Through five titles of the act, disabled people are defended from being denied access to a job if they can meet the demands... ...m the government, and the disabled can then succeed and erase the stigmas of society, then true equality can be obtained. This government support is not simply protection from injustice, but a chance to compete equally with the rest of society. Works Cited Baldwin, Marjorie L. "Can the ADA Achieve Its Employment Goals?" Annals of the American Academy of Political and Social Science 25. 4 (1981): 39-62. Â   Charlton, James I. "Nothing About Us Without Us: Disability Oppression and Empowerment." Berkeley: Univ. of California Press, 1998. Â   Harlan, Sharon L. "The Social Construction of Disability in Organization." Work and Occupations 25.4 (1998): 420-425. Â   Kregel, John. "Why It Pays To Hire Workers with Developmental Disability." Focus on Autism and Other Developmental Disabilities 14.3 (1998): 132-135. Nation’s Health. 30.8 (Sept. 2000): 8-13.

AIDS and Children

HIV/AIDS is relatively a new disease, and was first recognized in the year 1980, following an outbreak of the opportunistic infection Pneumocystis carnii pneumonia in a group of New York homosexuals.   The incidences of Kaposi’s sarcoma (a malignancy of the blood vessels) were also observed to occur more than 50 times in young homosexuals.Gradually, it was observed that the condition was an infectious disease, and tended to spread wherever infected blood/semen was involved including blood transfusion, intravenous drug usage and unprotected sexual activity (whether homosexual or heterosexual).The condition was gradually observed to affect the immune system, causing a huge number of opportunistic infections and malignancies.   By the year 1982, AIDS was also observed in several children belonging to New York, San Francisco, Miami and New Jersey.The condition was relatively unknown before the 1980’s and following this, it became one of the most common and deadly infect ious diseases.   Although, HIV/AIDS began in a developed nation which could handle the ill-effects of the disease, it slowly began to spread to developing and poor nations, and the effect on such individuals is even more devastating (Mandell, 2005 & Borkowsky, 2004).HIV/AIDS has not only been a problem in the reproductive age group, but has also caused serious problems in the pediatric age groups.   In the US, more than 9300 children (as on December 2002) have been affected with the disease.   The number of cases of individuals affected with the disease is still on the rise.There may be several differences in the opportunistic infections, malignancies and symptoms that occur in children and adults.   In children, HIV/AIDS can either spread through vertical transmission (from infected mother to child) and from other means (including child sexual abuse, IV drug abuse, infected blood transfusion, etc).If we look at vertical transmission of HIV/AIDS, the disease can be transmitt ed by three different methods, which occur at three different times: – prenatally it is transmitted across the placenta from the infected maternal blood, during delivery it may be transmitted from contaminated material secretions and after delivery it may occur due to consumption of contaminated breast milk.Some of the factors that play an important role in the transmission of HIV/AIDS from infected mother to child include the severity of the infection of the mother, the material viral load, trauma to the child during delivery, the mode and the duration of breastfeeding.Children below the age of 13 years can develop lymphoid interstitial pneumonia, pulmonary lymphoid hyperplasia and recurrent bacterial infections.   The risk of a serious drop in the CD T4 lymphocytes below 200 is less in children compared to adults.   In children with HIV/AIDS, the CD T4 cell count can play a major role in determining the prognosis of the disease.Children usually have a rise in the number of lymphocytes.   This may be observed in normal children and infants.   If the CD4 count in children affected with HIV/AIDS drops down, it can suggest a serious impairment.   Children suffering from HIV/AIDS may also develop a serious form of pneumocystis carinii pneumonia (PCP) and can develop serious respiratory problems.This condition may also be fatal if proper preventive measures and treatment are not followed (CDC, 1996, Mandell, 2005 & Borkowsky, 2004).Another problem that can be frequently observed in children who develop HIV/AIDS from infected mothers (vertical transmission) is the chances of co-infection with other STD’s including hepatitis B, hepatitis C, etc.   These conditions are transmitted in a similar manner (mainly IV drug usage, unprotected sex, blood transfusion, vertical transmission, etc).Often when a person is infected with HCV, the infection takes a long time to develop and progress (about 20 years).   However, in co infection with HIV, the re may be an acceleration of both the conditions often leading to severe disease in the infant or childhood stage of life.When the mother is co-infected with HIV/AIDS and hepatitis C infection, the chances of the child getting infected with HIV is much higher than if the mother is infected with HIV alone.   In cases of infection with HIV, the infection spread in 16 % of the cases, whereas in co-infection cases, it spread 26 % of the total number of cases (England, 2006).The Problem1. Incidences of HIV/AIDS in childrenThe exact incidences of HIV/AIDS in children may be far more than anticipated.   On December 31, 2002, more than 9300 children were reported to suffer from AIDS.   A majority of these cases are due to infection from the infected mother.In a study conducted in 1997 in the US, more than 91 % of the cases were due to infection from the mother to the child, 2 % were due to transfusion of infected blood and 8 % developed the condition due to an undetermined risk.   1 of the children who was a part of the study had a clotting disorder.Most of the children who were infected with HIV/AIDS had parents who were using IV drugs.   In most cases, the mother practiced unprotected sex.   There is a lot of racial differences in the rates of HIV/AIDS.   Individuals belonging to minority and weaker sections of the population are at a higher risk of acquiring the infection compared to the mainstream population.There is a tendency that children across the various racial groups would have the same incidence rates of HIV/AIDS as their mothers.   In a study conducted, it was found that 63 % of the children affected with HIV/AIDS were African-Americans and 26% were Hispanics.   18 % belonged to the White groups and 1 % was from the other racial groups.Out of every 100, 000 children in the US who developed HIV/AIDS, 6.4 % were Blacks, 2.3 % were Hispanics, 0.4 % were Whites and 0.7 % were other racial groups.   In most HIV affected children, the diseas e is diagnosed at the age of 18 months.In most children affected with HIV (about 80 % of all cases), AIDS develops by the age of 5 years.   Most cases of HIV/AIDS was recorded in New York (1900 cases), followed by Florida (1200 cases), New Jersey, California and Texas.   Between the years 1984 to 1992, there was a rise in the incidence of HIV/AIDS due to the ignorance of the disease from various populations including Blacks and homosexual groups.In the year 1992, the number of HIV/AIDS cases were as high as 905, which declined to 663 in 1995 (a drop in about 27%) mostly attributed to greater awareness and education.   However, across varies ethnic and racial groups, greater amount improvements occurred in the Whites (39 % drop), followed by Black (26 % drop) and Hispanic (25 % drops).Another reason for this drop had been the sudden discovery of the effect of Zidovudine (an antiretroviral drug) in helping to reduce the vertical transmission of HIV/AIDS from infected mother to c hild.   In 1994, a series of clinical trials effectively demonstrated that the disease vertical transmission could be reduced by about 65 % if Zidovudine was given early during the pregnancy of the infected woman.Hence, recommendations were raised for mandatory testing, counseling and ARV therapy for pregnant women.   Following more active implementation of this program following 1995, the number of HIV/AIDS cases due to vertical transmission dropped to 92 in 2002.   This was a significant drop, cutting the incidence rates by 10 times within a span of ten years (Mandell, 2005, Yogev, 2004, CDC, 1996, CDC, 2008).

Tobacco And Its Effects On Society - 956 Words

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